TS200617 - Budgeting and calculation for the maritime industry


Examination arrangement

Examination arrangement: Aggregate score
Grade: Letter grades

Evaluation Weighting Duration Grade deviation Examination aids
School exam 60/100 3 hours H
Portfolio 40/100

Course content

Financial management in the maritime industry -Why budgeters -What is the budget used for -Management tools in a work of companies of the maritime industry -Use in strategy and management Calculations -Pricing -Traditional calculations, cost and contribution -Activity-based calculation (ABC calculations) budget -Link calculation and budget -Main budget and use of sub-budget -Profitability analysis/key figures, total capital, solvency, etc. -Linking budget and accounts -Structuring, chart of accounts, cost centers -Operating accounts -Discrepancy analysis

Learning outcome

Learning outcomes - Knowledge: • explain the conceptual framework for budgeting and calculation • document in-depth knowledge within budgeting and calculation • use scientific methodology and working methods for the development of written reports • independently update their knowledge in the subject area, both through literature search, contact with academic environments and by revising their own practice

Learning outcomes - Skills: • describe in detail describe budgeting and calculation as a necessary management tool • give examples of practical budget and calculation work • conduct written and oral presentations of subject subjects • contribute actively in the formulation of strategies and budgets for enterprises

Learning outcomes - General competence: • insight with regard to the connection between strategy and budgeting and calculation • competence to participate actively in professional discussions and have the ability to share their knowledge and experiences with others and contribute to the development of good practice within the subject area • ability to convey professional information both in writing and orally • knowledge of facilitating innovation and innovation processes • budget for companies

Learning methods and activities

Pedagogical methods: Lecture - group work - self-study

Further on evaluation

The candidate must prepare 2 group works which are gathered in a folder. The group work is included in the assessment, and the participants in each group receive the same grade. Decisions on the content, scope, time period, and submission for the group work are given by the subject teacher, and the answer must be submitted by the specified date.

Specific conditions

Admission to a programme of study is required:
Shipping management (432SM)

Course materials

Will be announced at the beginning of the semester.

Credit reductions

Course code Reduction From To
TS201213 3.5 AUTUMN 2017
More on the course



Version: 1
Credits:  7.5 SP
Study level: Intermediate course, level II


Term no.: 1
Teaching semester:  SPRING 2023

Language of instruction: Norwegian

Location: Ålesund

Subject area(s)
  • Nautic
  • Economics
Contact information


Examination arrangement: Portfolio assessment and written examination

Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
Autumn UTS Portfolio assessment 40/100 ALLE
Room Building Number of candidates
Autumn UTS Home exam 60/100





Room Building Number of candidates

Examination arrangement: Aggregate score

Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
Spring ORD School exam 60/100 H INSPERA
Room Building Number of candidates
Spring ORD Portfolio 40/100 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.

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

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