Management Accounting for BE

Faculteit Economie en Bedrijfskunde
Jaar 2021/22
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: MABE) gives an introduction into the fields of management accounting and management control. Whereas financial accounting provides information used primarily by investors, creditors and other stakeholders outside the organization, management accounting focuses on information used by managers and employees inside the organization. MABE introduces various management accounting concepts and techniques (e.g. variable/fixed costs, relevant/irrelevant information), and stresses that different pieces of information must be used for different purposes. The course discusses costing systems and presents several techniques used to produce information for insiders. These techniques are: 1) cost accumulation, tracing, and allocation, 2) cost estimation, 3) cost-volume-profit analysis 4) budgeting and variance analysis, 5) differential analysis and 6) responsibility accounting. The course shows that financial and non-financial information must be combined to make adequate decisions. It also highlights the some key contemporaneous challenges of management accounting.
Uren per week 4
Onderwijsvorm -hoorcollege ,  -werkcollege
Toetsvorm -computer test/wekelijkse quiz,  -groepsopdracht,  -schriftelijk tentamen (open en mc vragen)
Vaksoort bachelor
Coördinator N.J.B. Mangin
Docent(en) and others ,Dr. L. Bellora-Bienengräber , S. Gebraiel, PhD. , N.J.B. Mangin
Verplichte literatuur
Titel Auteur ISBN Prijs
Management Accounting (made available on Nestor) Nicolas Mangin
About 5 articles from academic journals. Various
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, room 5411.0829.
Opgenomen in
Opleiding Jaar Periode Type
BSc Economics and Business Economics/E&BE  ( Business Economics) 2 semester I b verplicht
Courses Exchange (BSc)  (Courses Exchange Students (BSc) without limited access) 2 semester I b keuze
Pre-MSc-programma’s FEB  (Pre-MSc BA Management Accounting and Control/MAC) 1 semester I b verplicht
Pre-MSc-programma’s FEB  (Pre-MSc A&C) 1 semester I b verplicht