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Management Accounting for IB
| Faculteit | Economie en Bedrijfskunde |
| Jaar | 2021/22 |
| Vakcode | EBP017B05 |
| Vaknaam | Management Accounting for IB |
| Voertaal | Engels |
| Periode | semester II b |
| ECTS | 5 |
| Rooster | rooster |
| Uitgebreide vaknaam | Management Accounting for IB | ||||||||||||||||||||||||
| Leerdoelen | Upon completion of the course the student is able to: 1.Describe and explain management accounting concepts and techniques. 2. Apply these concepts and techniques to solve management problems, in both production and service organizations. 3. Explain how decisions – for example, on the product mix or the outsourcing of activities – influence the revenues and costs of an organization. 4. Use Office Excel techniques on an intermediate level |
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| Omschrijving | Management Accounting for International Business (in short: MAIB) is an introduction to management accounting following your course in financial accounting. Financial accounting provides information used primarily by investors, creditors, and various stakeholders outside organisations. By contrast, management accounting produces information used by managers and employees within organisations. MAIB is designed to teach you management accounting concepts and methods and help you understand why different pieces of information must be used for different purposes. We will discuss costing systems and techniques producing useful information for decision-makers. These techniques are: 1) costing, 2) cost estimation, 3) cost-volume-profit analysis, 4) budgeting, 5) variance analysis and 6) differential analysis. Much of the information produced by these methods is financial in nature. Nevertheless, the course also shows that this information must be combined with non-financial and qualitative information to support informed choices. You will also be acquainted with MS-Excel as a powerful tool supporting decision-making processes. At the end of the course, you should be able to use advanced MS-Excel features and design well-structured applications. |
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| Uren per week | 4 | ||||||||||||||||||||||||
| Onderwijsvorm | -hoorcollege , -werkcollege | ||||||||||||||||||||||||
| Toetsvorm |
-schriftelijk tentamen (open en mc vragen), -tussentijds tentamen (mc vragen), -tussentijds tentamen (open vragen)
(one intermediate exam is on computer.) |
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| Vaksoort | propedeuse | ||||||||||||||||||||||||
| Coördinator | N.J.B. Mangin | ||||||||||||||||||||||||
| Docent(en) | Dr. L. Bellora-Bienengräber ,Dr. S. Firk , N.J.B. Mangin , S. Rusanescu, PhD. | ||||||||||||||||||||||||
| Verplichte literatuur |
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| Entreevoorwaarden | Admittance to the BSc IB, Pre-MSc SCM or BSc IEM. Financial accounting |
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| Opmerkingen | Secretary: i.j.bakker@rug.nl, phone +31 50 3633535 | ||||||||||||||||||||||||
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