Course - Management Accounting and Control - BØA3020
BØA3020 - Management Accounting and Control
About
Examination arrangement
Examination arrangement: School exam
Grade: Letter grades
Evaluation | Weighting | Duration | Grade deviation | Examination aids |
---|---|---|---|---|
School exam | 100/100 | 4 hours | D |
Course content
Practical approach to management accounting and control, including developing models in Excel for budgeting purposes and valuation purposes.
Contemporary management accounting and control issues, including budgeting in practice:
- Costing systems
- Transfer pricing
- Performance measurement
- Balanced Scorecard
- Customer Profitability Analysis
- Beyond Budgeting
- Budgeting in Excel
- Corporate valuation
Learning outcome
Knowledge
- about contemporary management accounting tools and concepts (e.g. customer profitability analysis and Beyond Budgeting)
- about management accounting beyond the financial aspects, including behavioral aspects related to the design of performance measurement systems and systems for transfer pricing.
- about budgeting theory and budgeting in practice
Skills
- be able to address shortcomings and advantages of both traditional management accounting tools/concepts and contemporary management tools/concepts.
- gain a more critical and reflected view on the role of management accounting tools in organizations
- be able to work with budgets and practical budgeting in Excel
General competence
- in contemporary management accounting tools and concepts
- in interpreting calculations made by including also behavioral aspects (e.g., related to transfer prices and performance measurement)
- in conducting budgeting
Learning methods and activities
Lectures, assignments and group assignments.
Compulsory assignments
- Obligatoriske innleveringer
Further on evaluation
Approved calculator according to NTNU's aid code B-D "specific simple calculator". Other calculators allowed in the course are: Casio FC-100V and Texas Instruments - BAII Plus.
Specific conditions
Admission to a programme of study is required:
Business Administration (BØA)
Economics and Business Administration (MSIVØK5)
Course materials
Kaplan, R. S. og Atkinson, A. A. (1998): Advanced Management Accounting. 3rd ed. Upper Saddle River, N.J. Prentice Hall.
Hoff, K.G., Helbæk, M. og Bjørnenak, T. (2021): Økonomistyring 2 Oslo, Universitetsforlaget. Chapters on budgeting, decentralization and performance measurement (Part 3 and 4).
Lecture notes and handouts.
There may be changes. Curriculum will be made available in the first lecture.
Credit reductions
Course code | Reduction | From | To |
---|---|---|---|
IN312 | 6.0 | SPRING 2006 | |
IN311 | 6.0 | SPRING 2006 | |
IN311 | 6.0 | SPRING 2006 | |
IN311 | 6.0 | SPRING 2006 |
No
Version: A
Credits:
7.5 SP
Study level: Third-year courses, level III
Term no.: 1
Teaching semester: SPRING 2024
Language of instruction: Norwegian
Location: Trondheim
- Economics and Administration
Examination
Examination arrangement: School exam
- Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
- Spring ORD School exam 100/100 D 2024-06-06 09:00 INSPERA
-
Room Building Number of candidates SL311 grønn sone Sluppenvegen 14 38 SL311 brun sone Sluppenvegen 14 16 - Summer UTS School exam 100/100 D INSPERA
-
Room Building Number of candidates
- * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
For more information regarding registration for examination and examination procedures, see "Innsida - Exams"