Course content

Core concepts and techniques in management accounting, including cost allocations, cost functions, costing systems (most prominently ABC), decision-relevant costs, variance analysis, performance measurement. Other subjects can also be included

Learning outcome

Knowledge

The student is able to address and solve different types of management accounting issues in both private and public sector organizations.

Skills

The student is able to use management accounting tools for decision-making and control purposes. The student is able to discuss and reflect upon management accounting issues.

General competence

The student is able to discuss relevant management accounting issues with others, herein both in a public sector context as well as a private sector context

Learning methods and activities

Lectures, assignments and group assignments.

Compulsory assignments

• 2 obligatoriske innleveringer

Specific conditions

Course materials

Datar, S.M., and Rajan, M.V. (2020). Horngren's Cost Accounting: A Managerial Emphasis. 17. utg. Upper Saddle River, N.J., Pearson Prentice Hall.

Lecture notes and assignments.

There may be changes. Curriculum will be specified in the first lecture.

Credit reductions