Course

Management Accounting (BRH110)

Management accounting is an introduction course for bachelor students. Topics covered are:

- Role of management functions

- Classification of costs

- Absorption costing and marginal costing

- Process costing

- Short term decision making

- Relevant costs, pricing and decisions under uncertaintaty

- Budgeting

- Business strategy and management accounting


Dette er emnebeskrivelsen for studieåret 2021-2022. Merk at det kan komme endringer.

See course description and exam/assesment information for this semester (2024-2025)

Semesters

Fakta

Emnekode

BRH110

Vekting (stp)

10

Semester undervisningsstart

Spring

Undervisningsspråk

Norwegian

Antall semestre

1

Vurderingssemester

Spring

Timeplan

Vis timeplan

Litteratur

Pensumlisten finner du i Leganto

Content

In any organization there is a need for economic management in more or lessdegree.The course provides students with a basic understanding of how to use economic models within different organizations to make decisions that increase economic benefit for the organization.

Learning outcome

After completing the course students are expected to have

Knowledge:

  • Have knowledge of various forms of competition and optimal economic adjustment under the various forms of competition.
  • Have knowledge of management accounting
  • Have knowledge of economic decision models
  • Have knowledge of budget models

Skills:

  • Have skills in setting up management accounts and associated analysis models
  • Have skills in setting up cost and profit models

General competence:

  • After completing this course should possess basic knowledge of financial management by service companies. Furthermore, one should be able to exchange views and experiences with economists, which is especially important in large corporations with centralized management functions.

Forkunnskapskrav

Ingen

Exam

Form of assessment Weight Duration Marks Aid Exam system Withdrawal deadline Exam date
Home exams 1/1 7 Hours Letter grades Inspera assessment — —


Fagperson(er)

Course coordinator:

Trude Furunes

Course coordinator:

Terje Heskestad

Method of work

Lectures and group work. Simulation by computer tools

Åpent for

Pre-School Teacher - Bachelor's Degree Programme Pre-School Teacher - Bachelor's Degree Programme Bachelor in child protection and child welfare Battery and Energy Engineering - Bachelor in Engineering Biological Chemistry - Biotechnology - Bachelor's Degree Programme Civil Engineering - Bachelor in Engineering Urban Planning and Societal Safety - Bachelor's Degree Programme Computer Science - Bachelor in Engineering Computer Science - Bachelor in Engineering, Part-Time Digital Service Management - Bachelor's Degree Programme Electrical Engineering - Bachelor's Degree Programme, part-time Electrical Engineering - Bachelor's Degree Programme Energy and Petroleum Engineering - Bachelor in Engineering English Language and Literature - Bachelor's Degree Programme Film and TV Production - Bachelor's Degree Programme Geosciences and Energy Resources - Bachelor in Engineering History - Bachelor's Degree Programme Hotel Management - Bachelor's Degree Programme Sports Science- Bachelor's Programme Journalism - Bachelor's Degree Programme Environmental Engineering - Bachelor in Engineering Mechanical Engineering - Bachelor in Engineering Mathematics and Physics - Bachelor's Degree Programme Medical technology - Bachelor in Engineering Medical Technology - Bachelor in Engineering - part time Nordic Language and Literature - Bachelor's Degree Programme Paramedic - Bachelor's Degree Programme Psychology - Bachelor's Programme Tourism Management - Bachelor's Degree Programme Religion, Culture and Society - Bachelor's Programme Law - bachelor's degree program Extended School Education - Bachelor's Degree Programme Sociology - Bachelor's Degree Programme Social Work - Bachelor's Degree Programme Political Science - Bachelor's Degree Programme Nursing - Bachelor's Degree Programme Customs and Border Management - Bachelor's Degree Programme Business Administration - Bachelor's Degree Programme
Admission to Single Courses at the Faculty of Social Sciences
Primary and Lower Secondary Teacher Education for Years 1 - 7, Master Primary and Lower Secondary Teacher Education for Years 1 - 7, Master, Part-Time Primary and Lower Secondary Teacher Education for Years 5 - 10, Master Advanced teacher education for levels 8-13 Advanced teacher education for level 8-13 in science Mathematics and Physics - Five Year Integrated Master's Degree Programme Half Year Intermediate Program in English Half Year Intermediate Program in History Christianity/Religion - Half Year Intermediate Programme Half Year Intermediate Program in Nordic Languages and Literature Educational Theory and Practice Educational Theory and Practice Educational Theory and Practice in Performing and Creative Arts Educational Theory and Practice in Performing and Creative Arts Drama and Theatre Communication- One-year programme English - One-year programme Outdoor Education Offshore Wind Energy - One-Year Study Program History - One-year programme Sports Science- One-year programme Communication - One Year Study Programme Religious Studies - One-year programme Arts and Crafts - One-year programme Learning and Psychology, a one-year course Mathematics - One-Year Programme Primary and Secondary School Music Education Nordic Languages and Literature - One-year programme Psychology - One-year programme Science and Technology - one-year programme Tourism in change - One - year Programme Sociology - One-year programme Political Science - One - year Programme One year study programme - Music Performance

Emneevaluering

The course follows the student evaluation procedures established by the University of Stavanger and faculty of Social Sciences.

Litteratur

Book

Kostnads- og inntektsanalyseBoye, K., Heskestad, T., Holm, E., Oslo, Universitetsforlaget, 342 s., cop. 2017, isbn:978-82-15-02526-1,

Book

Kostnads- og inntektsanalyse : oppgavesamling og løsningsforslagBoye, K., Holm, E., Heskestad, T., Oslo, Universitetsforlaget, 175 s., cop. 2017, isbn:978-82-15-02957-3,

Kontakt

Course coordinator:

Trude Furunes

Course coordinator:

Terje Heskestad

Tilbys av

Faculty of Social Sciences

NHS - Department of Leadership and Service Innovation

The course description is retrieved from FS (Felles studentsystem). Version 1