Course - Management Accounting - BØA3075
Management Accounting
New from the academic year 2025/2026
Assessments and mandatory activities may be changed until September 20th.
About
About the course
Course content
In the subject we focus on how different costing systems can be used to support decisions, including decisions of a strategic character, in order to the increase the value creation. In addition, focus is devoted to specific contemporary management accounting tools, while also focusing on the management control system. The holistic view is further highlighted by bridging the different themes. The subject is divided in the following main parts:
Part 1: Costing systems and decisions
- Estimation and use of cost functions
- Cost allocation
- Revenue allocation
- Costing systems (ABC, traditional costing, Target Costing, Kaizen Costing, Life Cycle Costing)
- Customer Profitability Analysis
- Decision relevant costs
Part 2: Management accounting tools
- Balanced Scorecard
- Financial- and non-financial performance measurement
- Design of performance measurement systems
- Transfer Pricing
- Costs of quality
- Beyond Budgeting
Learning outcome
Knowledge
- Have detailed understanding of estimation of cost functions, and what cost functions can be used for (purposes)
- Have detailed understanding of benefits and challenges with selected costing systems, and the purposes they are suitable for
- Have detailed understanding of purposes for cost allocations and challenges in allocating costs
- Have detailed understanding of financial- and non-financial performance measures
- Have detailed understanding of customers as cost objects, and how customer profitability analysis can be used for decision making
- Have understanding of budgets as a management accounting tool
- Have detailed understanding of budgeting processes, focusing primarily on the challenges inherent to the budget as a management accounting tool
- Have detailed understanding of different types of transfer prices and use of these
- Have understanding of how the different themes in the subject are related
Skills
- Be able to estimate and use different types of cost functions
- Be able to conduct different types of costing systems (primarily ABC and Target Costing)
- Be able to develop transfer pricing systems
- Be able to develop performance measurement systems
- Be able to reflect on implications for management (issues of strategic importance, e.g., in relation to customer profitability analysis)
- Be able to problematize cost allocations based on different purposes
- Be able to develop a holistic view of management accounting and control
General competence
- Are able to use insights for practical purposes
- Are able to use insights for different decisions and purposes, depending on the context in question as well as the underlying purpose
Learning methods and activities
Lectures
The subject has two mandatory assignments
Compulsory assignments
- Mandatory assignments
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.
In the case of a re-sit exam and the final exam after the course has been discontinued, the form of assessment may be changed to an oral exam.
Specific conditions
Admission to a programme of study is required:
Business Administration (BØA)
Business Administration (BØAT)
Economics (BSØK)
Economics (MSØK/5)
Economics and Business Administration (MSIVØK5)
Recommended previous knowledge
The subject builds on several other subjects. This is in particular the case for BØA1100 Managerial Economics and Accounting, BØA2100 Cost Accounting and Budgeting, BØA1200 Financial Accounting with financial statement analysis.
Course materials
Datar, S. M. og Rajan, M. V. (2021). Horngren's Cost Accounting - A Managerial Emphasis, Pearson.17. edition
Some themes are primarily covered by lecture notes, exercises, and mandatory assignments
Credit reductions
Course code | Reduction | From |
---|---|---|
BØA3020 | 2.5 sp | Autumn 2025 |
BØA3050 | 2.5 sp | Autumn 2025 |
Subject areas
- Economics and Administration