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2025/2026  BA-BKOMO2506U  Managerial Accounting and Communication

English Title
Managerial Accounting and Communication

Course information
Language English
Course ECTS 7.5 ECTS
Type Mandatory
Level Bachelor
Duration One Semester
Start time of the course Autumn
Timetable Course schedule will be posted at calendar.cbs.dk
Study board
Study Board for Service and Markets
Course coordinator
  • Christian Huber - Department of Operations Management (OM)
Main academic disciplines
  • Auditing
Teaching methods
  • Face-to-face teaching
Last updated on 30-06-2025

Relevant links
Learning objectives
At the exam the student should demonstrate the following learning objectives:
  • Understand, describe, structure, and combine the various concepts which are used in the course
  • Demonstrate the ability to use these concepts to identify and communicate problems concerning decision making and decision control of firms
  • Show an ability to critically reflect on and discuss the various proposed solutions to managerial accounting problems
Examination
Managerial Accounting and Communication:
Exam ECTS 7,5
Examination form Written sit-in exam on CBS' computers
Individual or group exam Individual exam
Assignment type Written assignment
Duration 4 hours
Grading scale 7-point grading scale
Examiner(s) One internal examiner
Exam period Winter
Aids Limited aids, see the list below:
The student is allowed to bring
  • An approved calculator. Only the models HP10bll+ or Texas BA ll Plus are allowed (both models are non-programmable, financial calculators).
  • Language dictionaries in paper format
The student will have access to
  • Advanced IT application package
Make-up exam/re-exam
Same examination form as the ordinary exam
The number of registered candidates for the make-up examination/re-take examination may warrant that it most appropriately be held as an oral examination. The programme office will inform the students if the make-up examination/re-take examination instead is held as an oral examination including a second examiner or external examiner.
Samme prøveform som ved ordinær prøve
Course content, structure and pedagogical approach

The overall purpose of this course is to learn how to understand, implement and discuss Managerial Accounting concepts and tools used to manage organizational operations in the short and long run as well as at the local and global level. Special emphasis is given to the communication of management accounting information. 

  

Managerial Accounting aims to give students knowledge about how companies are using Managerial Accounting as a strategic technology for control. In this context control is about using information about costs, prices, benefits, resources etc. to make decisions on a local or central level in a way to secure the best possible result for the company.  

  

More specifically, Managerial Accounting will address the planning and organizing of a company, with a focus on calculations, design, and implementation of performance goals, measuring and reporting, and interpretation of the achieved results. This gives the opportunity to handle practical tasks in the operation (e.g. budgeting) and to view every single task in a more overall perspective. The communication of managerial accounting information to guide managers’ decision-making is a core part of these activities. 

  

During the course, the following central issues will be presented and discussed:

  

  • Introduction to accounting including basics of financial and managerial accounting terminology 

  • The nature of costs and cost allocation 

  • Opportunity cost 

  • Organizational architecture 

  • Center types 

  • Budgets 

  • Absorption cost and standard cost 

  • Communication for Decision Making and Control 
Research-based teaching
CBS’ programmes and teaching are research-based. The following types of research-based knowledge and research-like activities are included in this course:
Research-based knowledge
  • Classic and basic theory
  • Teacher’s own research
Research-like activities
  • Analysis
  • Discussion, critical reflection, modelling
Description of the teaching methods
A high degree of activity from the students is required in order to achieve the best result. The lectures will not necessarily cover all aspects of the curriculum, but the main topics will be discussed and supported by a number of exercises and questions that the students are expected to solve before the lectures. The purpose of these exercises is to explicate the theory and to bring a more practical angle into the course. Various topics will be covered during the lessons in a way where it will be natural to bring in practical exercises.
Feedback during the teaching period
Feedback regarding the course will take place in two forms:
1) Guiding/indicative solutions to the exercises worked within the lessons will be uploaded on Canvas.
2) Feedback in class during the lessons will take place due to the form of the lessons, that are based upon active dialogue between lecturer and students.
Student workload
Forelæsninger 25 hours
Øvelsestimer 40 hours
Forberedelse 117 hours
Forberedelse og eksamen 26 hours
I alt 208 hours
Expected literature

Zimmerman, Jerold: Accounting for Decision Making and Control, latest ed. 

McGraw-Hill. 
Last updated on 30-06-2025