Engelska Studiehandboken kurser

Business Adm and Social Science

IEF014 Management Control 6.0 ECTS credits

DENNA SIDA FINNS OCKSÅ PÅ SVENSKA

General information about studying at Luleå university

TIMEPERIOD:


LANGUAGE: Swedish

EXAMINER
Hans Lundberg Univ adj


PREREQUISITES
Basic course in Business Administration 4p (IEF001) or corresponding knowledge.

COURSE AIM
The object of the course is to - provide knowledge in control of operations and budgeting - provide skills regarding the collection, processing and analysis of economic information - provide knowledge about behavioral aspects on management control

CONTENTS
Using a management perspective, the student will aquire knowledge as to how companies are run from an economic point of view. In the course we will discuss how the control of operations is arranged to obtain the necessary information in order to control the company. Models for control of operations and methods to analyze diversions between budget and actual outcome is presented. The course also covers how capital employed can be calculated and budgeted. Further, some behavioral aspects of management control will be discussed.

TEACHING
The contact hours are devided into lectures, classes and seminars. In the lectures the theoretical content is outlined. This content is then clearified by examples and discussion in classes. The compulsory cases and seminars constitute an important part of the course. From a fixed frame of reference, the students choose relatively freely the area to conduct their case studies.

EXAMINATION
Examination by written exam, compulory cases and active participation in seminars. The exam is marked in four grades, U (fail), 3, 4 and 5. The cases are marked as either pass (G) or fail (U). An active participation is needed for the pass grade.
COURSE GRADE SCALE:

ITEMS/CREDITS

Management Control, required assignments                    	3.0ECTS
Management Control, Written exam                            	3.0ECTS

COURSE LITTERATURE
Adolphson, J (1995): Strategi för intern redovisning, Liber-Hermods IES-Kompendium i Intern Styrning IEF 014, 1996 Further literature may apply

REMARKS

Last modified : 97-09-25

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