The course is included in these curricula and study modules
- Business administration 2005 (marketing focused on sme) - Accounting
- Business administration 2005 (management accounting) - Controlling
- Business administration 2005 (international logistics) - Accounting
- Business administration 2006 (marketing focused on sme) - Accounting
- Business administration 2006 (management accounting) - Controlling
- Business administration 2006 (international logistics) - Accounting
- Business administration 2008 (management accounting) - Controlling
- Business administration 2008 (international logistics) - Accounting
- Business administration 2008 (marketing focused on sme) - Accounting
- Business administration 2007 (management accounting) - Controlling
- Business administration 2007 (international logistics) - Accounting
- Business administration 2007 (marketing focused on sme) - Accounting
- Business administration 2009 (management accounting) - Controlling
- Business administration 2009 (international logistics) - Accounting
- Business administration 2009 (marketing) - Accounting
- Business administration 2010 (marketing) - Accounting
- Business administration 2010 (international logistics) - Accounting
- Business administration 2011 (marketing) - Accounting
- Business administration 2011 (international logistics) - Accounting
- Business administration 2011 (financial management) - Accounting
- Business administration 2012 (financial management) - Accounting
- Business administration 2012 (international logistics) - Accounting
- Business administration 2012 (marketing) - Accounting
- Business administration 2013 (marketing) - Accounting
- Business administration 2013 (logistics) - Accounting
- Tourism 2013 - Accounting
Level/category
Teaching language
Swedish
Type of course
Compulsory
Cycle/level of course
First
Recommended year of study
2
Total number of ECTS
5 cr
Competency aims
The aim of the course is to deepen the students
understanding of management accounting with emphasis
on budgeting and financial analysis
Learning outcomes
At the end of the course the student is expected
to be able to
- clarify the role of management accounting in
implementing strategy - participate in operational and strategic
planning - prepare operating budgets and financial budgets
using Excel - analyze budget variances
- analyze budgets and financial statements with
traditional accounting ratios and cash flow
Course contents
The role of management accounting in strategy
development
Budgeting as a process
Analyzing budget variances
Prerequisites and co-requisites
Financial Planning
Previous course names
none
Additional information
Bonus points are in force until the second course
re-examination.
The course is examined in two parts during the
course. In a re-examination the course is examined
in its entirety.
Recommended or required reading
Ax-Johansson-Kullvén: Den nya ekonomistyrningen,
2009 or later, Block 4-7
Study activities
- Lectures - 20 hours
- Individual- and group instruction - 40 hours
- Individual studies - 73 hours
Workload
- Total workload of the course: 133 hours
- Of which autonomous studies: 133 hours
- Of which scheduled studies: 0 hours
Mode of Delivery
Participation in tuition
Assessment methods
- Exams (written-, oral-, home-)
- Essays, reports, productions and portfolio
Assessment requirements
To pass the course the student should pass the
following examinations:
- mandatory assignments during the course
- exam
- mandatory attendance at presentations
Teacher
Backas Bror
Examiner
Backas Bror
Home page of the course
Group size
No limit
Assignments valid until
Until date 2015-07-30
Assessment methods
- 2015-02-27 - Exams
- Date will be announced later - Reports and productions