Management Accounting for BE

Faculteit Economie en Bedrijfskunde
Jaar 2017/18
Vakcode EBB846C05
Vaknaam Management Accounting for BE
Niveau(s) bachelor, uitwisseling
Voertaal Engels
Periode semester I b
ECTS 5
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Uitgebreide vaknaam Management Accounting for BE
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 organisations.
3. Analyse the financial and non-financial effects of decisions - for example, about the product mix or the outsourcing of activities - on an organisation, and formulate an advice to the organisation's management.
4. Describe and explain the role of management accounting in organisations' overall control framework.
5. Describe the key characteristics of case research, and compare them with those of survey research.
6. Recognise and discuss the methodological choices made by case researchers.
Omschrijving Management Accounting for Business Economics (in short: MA for BE) gives an introduction into the field of management accounting. Whereas financial accounting provides information used primarily by investors, creditors and others outside an organisation, management accounting focuses on information used by managers and employees inside the organisation. MA for BE introduces various management accounting concepts (e.g. variable/fixed costs, relevant/irrelevant information), and it stresses that different concepts must be used for different purposes. The course discusses costing systems and pays attention to several techniques which can be used to produce information for insiders. Examples of such techniques are: cost-volume-profit analysis, relevant cost analysis and variance analysis. Although much of the information produced through management accounting techniques is financial in nature, the course demonstrates that this information must often be combined with non-financial, qualitative information, in order to be useful. To place management accounting in a real-life context, also its role in an organisation's overall control framework is discussed. Finally, the course pays attention to a research method applied by many management accounting researchers: case research.
Uren per week 4
Onderwijsvorm hoorcolleges, practica
(Guest lecture)
Toetsvorm opdracht(en), schriftelijk tentamen met open vragen
Vaksoort bachelor
Coördinator dr. S. Tillema
Docent(en) N.J.B. Mangin ,drs. S. Sibum ,dr. S. Tillema
Verplichte literatuur
Titel Auteur ISBN Prijs
About 5 articles from academic journals. Various
Fundamental Managerial Accounting Concepts, 8th edition, McGraw-Hill, New York (NY), 2016 Edmonds, T.P., et al. 9781259253416 ca. €  75,00
Entreevoorwaarden The course assumes that students are acquainted with the accounting concepts and systems discussed in the first-year course Financial Accounting for E&BE.
Opmerkingen Secretary: Jessica Bakker, phone: +31 (0)50 3633535, e-mail: i.j.bakker@rug.nl.
Opgenomen in
Opleiding Jaar Periode Type
BSc Economics and Business Economics/E&BE  ( Business Economics) 2 semester I b verplicht
Courses open to Exchange Students (BSc)  ( Courses open to Exchange Students (BSc) without limited access) 2 semester I b keuze
Pre-MSc-programma’s FEB  (Pre-MSc A&C voor HBO andere opleidingen) 1 semester I b verplicht
Pre-MSc-programma’s FEB  (Pre-MSc BA Organizational & Management Control/O&MC) 1 semester I b verplicht