course-details-portlet

AE511516

Management Accounting

Credits 7.5
Level Second degree level
Course start Autumn 2025
Duration 1 semester
Language of instruction English
Location Ålesund
Examination arrangement Written exam and longitudinal assessment

About

About the course

Course content

  • Relevant costs and benefits for decision making
  • Cost-volume-profit analysis
  • Full costing
  • Costing and cost management in a competitive environment
  • Budgeting
  • Accounting for control
  • Making capital investment decisions
  • Managing risk
  • Strategic management accounting: performance evaluation and pricing in a competitive environment
  • Measuring divisional performance
  • Managing working capital

Learning outcome

Learning outcomes:

  • to describe key management accounting concepts and techniques, such as cost-volume-profit analysis, budgeting, and variance analysis;
  • to explain how different management accounting tools, such as activity-based costing and standard costing, are used to make informed business decisions in global markets;
  • to apply cost allocation methods and financial models to real-world international business case studies;
  • to analyze financial statements and cost structures of international firms to assess profitability, operational efficiency, and cost behavior in different economic environments;
  • to evaluate the effectiveness of different management accounting techniques (e.g., transfer pricing, budgeting, and performance measurement) in improving decision-making for international business strategy;
  • to effectively communicate complex management accounting analyses, including financial performance reports, cost allocation methods, and budgeting strategies, to both financial and non-financial stakeholders in a multinational business environment.

Learning methods and activities

Teaching and Pedagogical methods: Lectures, guest lectures, quizzes and discussions, tasks and exercises. Students have the responsibility to come well prepared to class and participate actively in classroom discussions. Students should be prepared to discuss suggested assignment solutions in class.

Mandatory Activities: Class attendance is mandatory. Students are expected to be present at every class including visiting speakers. Permission for absence for personal reasons may be granted. A student missing 20% of the course lectures (including external speakers) will fail the course. The students may establish student groups. The groups can be organised at semester start by students themselves or lecturer (random).

Mandatory attendance applies to all the lectures. However, during the first 3 lectures we can grant a grace period such that students can decide the major they want to pursue. In such a case students must send a request to the course responsible within the first week after the semester starts.

The course is given on campus and requires students to be physically present in the class. Digital sessions can take place at the discretion of the course responsible. The lectures will not be recorded.

Compulsory assignments

  • Mandatory attendance

Further on evaluation

Examination: Portfolio assessments counts for 40% of final grade and a three hours written school exam 60%. Number of group based assignments to be included in the portfolio will be given at the beginning of the semester. Students will have to pass both the portfolio and the written school exam in order to complete the course. Portfolio to be handed in via Inspera at specified date which will be announced later in the semester.

Resit examination: A resit exam on the written part will be held the following semester. If a student fail the portfolio but pass the written exam, the student must retake both examination parts in the next ordinary examination period. In case a student wants to improve the grade in the course, one must retake the whole course.

Note that attending lectures are mandatory and 80% attendance is needed in order to get access to the final written school exam.

Examination aids:

Dictionary and calculator.

Required previous knowledge

As for the study program / Bachelor in Business Administration or equivalent international degree.

Course materials

Will be announced in the course Syllabus.

Subject areas

  • Economics and Administration

Contact information

Course coordinator

Department with academic responsibility

NTNU School of International Business

Examination

Examination

Examination arrangement: Written exam and longitudinal assessment
Grade: Letter grades

Ordinary examination - Autumn 2025

School exam
Weighting 60/100 Examination aids HJELPEMIDD Date 2025-12-19 Time 09:00 Duration 3 hours Exam system Inspera Assessment
Place and room for school exam

The specified room can be changed and the final location will be ready no later than 3 days before the exam. You can find your room location on Studentweb.

Gnisten/Fagskolen
Room G132
11 candidates
Longitunial assessment
Weighting 40/100 Date Release 2025-11-13
Submission 2025-11-14
Time Release 12:00
Submission 12:00
Exam system Inspera Assessment

Re-sit examination - Spring 2026

School exam
Weighting 60/100 Examination aids HJELPEMIDD Duration 3 hours Exam system Inspera Assessment Place and room Not specified yet.