Utdrag fra kursbeskrivelse

Managerial Accounting

Introduksjon

Managerial accounting is a fundamental course regarding internal management with theory, concepts and methods relating to use of information and design of systems to aid in planning, controlling, decision making, evaluating performance and reporting financial results to company leadership.

Kursets innhold

  • Management accounting, planning, directing, and controlling
  • Comparison of financial and managerial accounting
  • Cost terms, concepts, and classifications
  • Cost behavior: analysis and use
  • Job order costing
  • Process costing
  • Cost-volume-profit relationships
  • Profit reporting under variable costing and absorption costing
  • Performance measurement
  • Relevant costs for decision making for adding and dropping product lines, make or buy decisions, special orders, pricing, and constrained resources
  • Profit planning and budgeting
  • Standard costs and variance analysis
  • Capital investment decisions

Forbehold

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.