course-details-portlet

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
More on the course

No

Facts

Version: A
Credits:  7.5 SP
Study level: Third-year courses, level III

Coursework

Term no.: 1
Teaching semester:  SPRING 2024

Language of instruction: Norwegian

Location: Trondheim

Subject area(s)
  • Economics and Administration
Contact information
Course coordinator: Lecturer(s):

Department with academic responsibility
NTNU Business School

Timetable

List view
Calendar view

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.
Examination

For more information regarding registration for examination and examination procedures, see "Innsida - Exams"

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