The course is included in these curricula and study modules


General studies

Teaching language


Type of course


Cycle/level of course


Recommended year of study


Total number of ECTS

5 cr

Competency aims

The aim of the course is to give insights in
management accounting with emphasis on calculating,
internal processes and performance measurement

Learning outcomes

At the end of the course the student is expected
to be able to
- explain the starting points and instruments of
management control
- calculate using different product costing
-explain performance measurement methods and
balanced scorecard
-assess the opportunities and risks of different
calculating methods and management approaches

Course contents

Management control in small and medium enterprises
Products and internal processes in a strategic
Cost assignment and reporting
Activity based costing and internal processes

Prerequisites and co-requisites

Financial Planning

Previous course names


Additional information


Recommended or required reading

Ax-Johansson-Kullvén: Den nya ekonomistyrningen,
2009 or later, Block 1-3 and 8-9

Study activities

  • Lectures - 15 hours
  • Individual- and group instruction - 30 hours
  • Project- and production work/artistic activities - 48 hours
  • Individual studies - 40 hours


  • 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


Backas Bror


Backas Bror

Group size

No limit

Assignments valid until

Until date 2015-07-30

Assessment methods

  • 2014-12-17 - Exams
  • Date will be announced later - Reports and productions

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