Management Accounting (‘økonomistyring’) develops structures, conceptual templates, and computational approaches that allow for the quantitative interpretation and comparison of business decisions. The EMBA course does not purport to turn participants into mini-accountants but aims to link the management accounting outcomes to other functional areas and decisions, thus “connecting the dots” in terms of management.
This course interprets the management accounting toolkit against a background of flexible, decentralized organizations with a clear strategy and a service orientation. The accounting toolkit itself has evolved rapidly and now includes instruments and approaches that explicitly incorporate strategic, organizational, and market arguments while adopting multiple levels of analysis. This course addresses these new characteristics of management accounting. Notably, the course assumes a management accounting context of a knowledge-based firm, delivering its services and operating in a global environment, competing on the basis of its intangible resources and assets
Topics covered include:
- cost concepts and product/service costing systems;
- cost estimation and cost behaviour;
- cost allocation systems and activity-based costing;
- customer profitability analysis.
Dette er et utdrag fra den komplette kursbeskrivelsen for kurset. Dersom du er aktiv student på BI, kan du finne de komplette kursbeskrivelsene med informasjon om bl.a. læringsmål, læreprosess, pensum og eksamen på portal.bi.no. Vi tar forbehold om endringer i denne beskrivelsen.