Course - Business Controlling - BOKO4060
Business Controlling
New from the academic year 2026/2027
Assessments and mandatory activities may be changed until September 20th.
About
About the course
Course content
This is an advanced course in cost and revenue analysis. The course is to a large extent based on practical quantitative case analysis. There will be weekly lectures, presentations by the course coordinators, guest lectures and student‑driven activities. Focus is directed towards both costs and revenues in companies, and the course will link the two together by emphasising the link to the management control system. The course builds on numerous analytical tools, such as statistical tools, reporting and presentation tools. Covered topics include:
- The controller’s role
- Cost asymmetry
- Structural cost drivers
- Revenue analyses
- Forecasting models
Learning outcome
Knowledge:
- Understand the theories and principles behind cost and revenue analysis and the controller’s role in modern organisations
- Understand important terms in cost and revenue analysis
- Insight into different types of cost and revenue analysis, and how these are related
Skills:
- Apply diverse analytical tools
- Solve practical issues drawing on cases
- Present different types of cost and revenue analysis, and be able to link the cost and revenue analysis in a complete manner
Competence:
- Use relevant cost and revenue analysis for practical purposes
- Critically reflect upon challenges and opportunities related to different analysis
- Broad approach to costs and revenues by viewing these as part of the management control system
Learning methods and activities
• Weekly gatherings (mix of lectures, group work and practical exercises)
• Guest lectures from business and academia
• Self-directed case studies and analysis projects
• In-class presentations and discussions
Compulsory assignments
- Mandatory seminars
Further on evaluation
Attendance at scheduled sessions is mandatory. Cases are presented at the sessions, and case analysis are submitted in advance of sessions. Mandatory coursework requirement in the course must be approved in order to take the exam. The course assessment is based on the project assignment.
The course is graded (A-F)
Specific conditions
Admission to a programme of study is required:
Accounting and Auditing (MRR)
Economics and Business Administration (MSIVØK5)
Economics and Business Administration (ØAMSC)
Recommended previous knowledge
37.5 ECTS in business‑economic analysis from a bachelor programme and one quantitative methods course at master level.
Required previous knowledge
None
Course materials
A detailed course schedule and reading list will be provided at the beginning of the semester.
Subject areas
- Economics and Administration