Management Accounting (3 cr)

Objective

Students will be able to compile and use management, financial and profitability accounting that support business management decisions.

Content

Profit and loss statement and balance sheet structure
Profitability calculations
Pricing
Activity-based accounting basics

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

Student can interpret and make use of management accounting theory.
Student can independently compile demanding profitability planning and control related calculations.
Student can develop their group and team and create a good working atmosphere.

Assessment criteria, good (3)

Student can interpret management accounting theory.
Student can compile demanding profitability planning and control related calculations.
Student participates in the work of their groups or teams to attain common goals.

Assessment criteria, satisfactory (1)

Student is aware of management accounting theory.
Student Can compile demanding profitability planning and control related calculations under supervision.
Student participates in group (classroom) activities

Prerequisites

Introduction to Basic Business Operations