Course - Strategic Management Accounting - ØS410
Strategic Management Accounting
About
About the course
Course content
The course has the following main topics:
1. Strategic profitability analyzes
a. Product Profitability (Traditional Calculations and ABC)
b. Activity Focus and Management (ABM)
c. Customer Profitability analyses, Customer Segmentation and Markets
d. Capacity costs
e. Capital costs
2. Pricing
a. Market definition, establishment barriers and market structure
b. Strategic pricing, product lifetime pricing and pricing structure
c. Pricing
Learning outcome
Knowledge
The student should have:
- Research-based knowledge of how information about the market and competitive strategic conditions can be integrated into financial management and provide a basis for decisions.
- In-depth knowledge of key tools within the field of strategic profitability analysis and pricing (see topics of the course).
- Insight into the assumptions that form the basis for the tools and understanding of how these affect their application.
Skills
The student should have skills:
- In the use of relevant tools within the field (see topics of the course) to increase the enterprise's value creation.
- In performing analyses and formulating professional reasoning on the basis of these.
General competence
The student should have general competence in:
- Managing challenges related to strategic profitability analyses and pricing (see the topics of the course)
- To communicate on issues related to the field to both economists and other actors in public and private enterprises.
Learning methods and activities
The progress plan will be presented at the start of the semester. Teaching will be given in the form of lectures and case reviews.
Compulsory assignments
- 2 obligatoriske innleveringer
Further on evaluation
- Mandatory exercise: two group submissions
- Individual written examination of 4 hours (100% of the final grade)
In the case of a re-sit exam and the last exam after the course has been discontinued, the form of assessment may be changed to an oral exam
More info about re-sit examination, see: https://innsida.ntnu.no/wiki/-/wiki/Norsk/Utsatt+eksamen+-+kont
Permitted aids allowed on exams: Approved calculator regarding NTNUs support material code B-D "specific basic calculator". Other calculators that are allowed in the course are: Casio FC-100V and Texas Instruments - BAII Plus.
Admission to study programme is required, see "special conditions".
Note: students who attend the Master in Accounting and Auditing will have access to a postponed exam in August without any requirement of a valid due date or fail due to a potential need to achieve a C requirement in the course. These students must contact the department before the registration deadline of 9 July.
Specific conditions
Admission to a programme of study is required:
Accounting and Auditing (MRR)
Economics (MSØK/5)
Economics and Business Administration (MSIVØK5)
Economics and Business Administration (ØAMSC)
Entrepreneurship (MENTRE)
Financial Economics (MFINØK)
Industrial Economics and Technology Management (MTIØT)
International Business and Marketing (860MIB)
NTNU School of Entrepreneurship (MIENTRE)
Recommended previous knowledge
30 ECTS in accounting and business administration
Required previous knowledge
None
Course materials
Course literature will be announced at the start of the term
Credit reductions
| Course code | Reduction | From |
|---|---|---|
| BA430 | 7.5 sp | Spring 2008 |
| BA430 | 7.5 sp | Spring 2008 |
Subject areas
- Economics and Administration
Contact information
Course coordinator
Lecturers
Department with academic responsibility
Examination
Examination
Ordinary examination - Autumn 2025
School exam
The specified room can be changed and the final location will be ready no later than 3 days before the exam. You can find your room location on Studentweb.