The course is included in these curricula and study modules


Professional 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 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
- 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
Budgeting as a process
Analyzing budget variances

Prerequisites and co-requisites

Financial Planning

Previous course names


Additional information

Bonus points are in force until the second course
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


  • 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

  • 2015-02-27 - Exams
  • Date will be announced later - Reports and productions

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