Nivå/kategori

Yrkesstudier

Undervisningsspråk

Engelska

Kurstyp

Obligatorisk

Rekommenderat studieår

3

Omfattning

3 sp

Läranderesultat

To understand the importance of costs in a company. To learn methods for systematic follow-up and control of costs.

Innehåll

  • What is Cost Management? Concepts and definitions.
  • Types of costs: variable, fixed, and semifixed.
  • Cost-volume-profit analysis, break even analysis.
  • Budgeting & tracking methods.
  • Cost problem methodology. How to obtain information.
  • Overhead cost allocation: principles, workshop.
  • Normal volume, practical capacity.
  • Cost modelling: regression analysis, scale factors.
  • "Make or buy" analysis + example.
  • Standard costing. Variance analysis.
  • Cost-cutting methods.
  • Activity-based costing.

Förkunskaper

Industrial Economics.

Litteratur

Official course notes by Henry Ericsson are published on the web.
Course textbook: Drury, Colin, Costing - An Introduction, Chapman
& Hall, 1994, ISBN 0-412-587780-7.

Reference literature
Becker & Glad: Activity-Based Costing. John Wiley & Sons, 1996.
Oliver, Lianable, The Cost Management Toolbox,
AMACOM, New York 1999, ISBN 0-8144-7053-X

Studieaktiviteter

  • Föreläsningar
  • Inlämningsuppgifter

Arbetsbelastning

  • Kursens totala antal arbetstimmar: 0 timmar
  • Varav självstyrda studieformer: 0 timmar
  • Varav schemalagda studier: 0 timmar

Undervisningsform

Närundervisning

Examinationsformer

Skriftlig tentamen

Examinator

Fellman Veronica

Antal kursplatser

Ingen begränsning

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Tills vidare

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