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Course Catalog 1998/99


Business Adm and Social Science

IEF327 Management Accounting 7.5 ECTS credits

TIMEPERIOD:
Q II

LANGUAGE:Swedish

EXAMINER
Anna Vikström Adj


PREREQUISITES


COURSE AIM
The aim of the course is that the student should
- understand theories and principles concerning management control and management
accounting
- be able to handle different profitability analysis models
- be knowledgeable about profit-and-loss budgeting, and other budgeting techniques

CONTENTS
This course deals with different methods and models for profitability planning. In management accounting, focus is on the development of profitability analysis models and follow-up of budgets. In budgeting, aspects related to preformance measurement are dealt with.

TEACHING


EXAMINATION

COURSE GRADE SCALE:

ITEMS/CREDITS
Management Accounting, required assignments 1.50ECTS
Management Accounting, written exam 6.00ECTS

COURSE LITTERATURE
Drury (1996): Management and Cost Accounting, Chapman & Hall, 4th edition
IES-komp: Övningskompendium
Ytterligare litteratur kan tillkomma

Valid for school year 1998/99.
Current version this school year:http://www.luth.se/stuka

Web Editor: Karin.Lindholm@dc.luth.se


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LULEÅ UNIVERSITY OF TECHNOLOGY
University Campus, Porsön, 971 87 Luleå. Tel. +46 (0) 920-91 000, fax +46 (0) 920-91 399
Last edited 1998-12-16