Advanced Management Accounting and Control 7,5 hp

Undervisningen bedrivs på engelska.

Kursinnehåll

Management accounting is concerned with the provision of information to help organizational actors to make better decisions and improve organizational efficiency and effectiveness. It is therefore an important part of organizational control systems. This master-level course provides you with the requisite accounting knowledge and techniques to select as well as assess financial and non-financial information in order to support decision making. It also helps you to identify, and respond to, dilemmas that may appear in corporate governance in relation to issues such as: risk management, sustainability, innovation, transformation, digitalization, and globalization.

The course covers the following topics: 1. Product costing and pricing; 2. Overhead allocation;
3. Cost-volume-profit analysis; 4. Profitability and variance analysis; 5. Activity-based costing and management; 6. Budgeting and alternatives to budgeting; 7. Internal control systems; and 8. Risk management.

Förkunskapskrav

Bachelor’s degree in Business Administration or Economics (i.e. the equivalent of 180 ECTS credits at an accredited university). At least 7,5 credits in Management Accounting is required (or the equivalent).

Utbildningsnivå: Avancerad nivå
Kurskod/Ladokkod: JAAR28
Kursen ges vid: Jönköping International Business School