Course - Strategic Management Accounting - ØS410
ØS410 - Strategic Management Accounting
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
The course has the following main topics:
1. Strategic profitability analyzes
a. Product Profitability (Traditional Calculations and ABC)
b. Activity Focus and Management (ABM)
c. Customer Profitability analyses, Customer Segmentation and Markets
d. Capacity costs
e. Capital costs
2. Pricing
a. Market definition, establishment barriers and market structure
b. Strategic pricing, product lifetime pricing and pricing structure
c. Pricing
Learning outcome
Knowledge
The student should have:
- Research-based knowledge of how information about the market and competitive strategic conditions can be integrated into financial management and provide a basis for decisions.
- In-depth knowledge of key tools within the field of strategic profitability analysis and pricing (see topics of the course).
- Insight into the assumptions that form the basis for the tools and understanding of how these affect their application.
Skills
The student should have skills:
- In the use of relevant tools within the field (see topics of the course) to increase the enterprise's value creation.
- In performing analyses and formulating professional reasoning on the basis of these.
General competence
The student should have general competence in:
- Managing challenges related to strategic profitability analyses and pricing (see the topics of the course)
- To communicate on issues related to the field to both economists and other actors in public and private enterprises.
Learning methods and activities
The progress plan will be presented at the start of the semester. Teaching will be given in the form of lectures and case reviews.
Compulsory assignments
- 2 obligatoriske innleveringer
Further on evaluation
- Mandatory exercise: two group submissions
- Individual written examination of 4 hours (100% of the final grade)
Note: students who attend the Master's degree in Accounting and Auditing will have access to the deferred exam in August without needing a valid due date or fail, due to a possible need to achieve C-requirements in the course. These students must contact the department before the registration deadline of 9 July.
More info about re-sit examination, see: https://innsida.ntnu.no/wiki/-/wiki/Norsk/Utsatt+eksamen+-+kont
Permitted aids allowed on exams: Approved calculator regarding NTNUs support material code B-D "specific basic calculator". Other calculators that are allowed in the course are: Casio FC-100V and Texas Instruments - BAII Plus.
Admission to study programme is required, see "special conditions".
Specific conditions
Admission to a programme of study is required:
Accounting and Auditing (MRR)
Economics (MSØK/5)
Economics and Business Administration (MSIVØK5)
Economics and Business Administration (ØAMSC)
Entrepreneurship (MENTRE)
Financial Economics (MFINØK)
Industrial Economics and Technology Management (MTIØT)
International Business and Marketing (860MIB)
NTNU School of Entrepreneurship (MIENTRE)
Recommended previous knowledge
30 ECTS in accounting and business administration
Required previous knowledge
None
Course materials
Course literature will be announced at the start of the term
Credit reductions
Course code | Reduction | From | To |
---|---|---|---|
BA430 | 7.5 | SPRING 2008 | |
BA430 | 7.5 | SPRING 2008 |
No
Version: A
Credits:
7.5 SP
Study level: Second degree level
Term no.: 1
Teaching semester: AUTUMN 2023
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 *
- Autumn ORD School exam 100/100 D 2023-12-18 15:00 INSPERA
-
Room Building Number of candidates SL415 Sluppenvegen 14 4 SL311 grønn sone Sluppenvegen 14 67 SL238 Sluppenvegen 14 1 SL315 Sluppenvegen 14 1 - 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"