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04TAL051 MANAGEMENT ACCOUNTING 5 ECTS

Learning objectives

Student

    understands
  • is able to explain the role of management accounting in the management process
  • is able to examine the profitability of companies
  • using cost-volume-profit analysislearns
  • is able to analyze the performance of companies through the financial ratios
  • learns the principles of product costing
  • learns how
  • is able to set prices on products and to produce budgets
  • acquires the skills
  • is able to use calculations in decision making

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Contents

Cost concepts, cost-

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volume-profit analysis, financial ratios, product costing, pricing decisions, budgeting.

Assessment and evaluation

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Individual

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assignments Written exam, evaluation 1-5.

Materials

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Materials provided by the lecturer in Reppu