Nivå/kategori
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
Delprestation i kraft till
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