Management Accounting for BE

Faculteit Economie en Bedrijfskunde
Jaar 2018/19
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.
3. Analyse the financial and non-financial effects of decisions on an organization, 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 fields of management accounting and management control. Whereas financial accounting provides information used primarily by investors, creditors and other stakeholders outside the organisation, management accounting focusses on information used by managers and employees inside the organisation. MA for BE 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 pays attention to several techniques used to produce information for insiders. These techniques are: 1) cost estimation, 2) cost-volume-profit analysis, 3) cost accumulation; tracing, and allocation, 4) differential analysis, 5) budgeting, 6) variance analysis, and 7) responsibility accounting. 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. We will also stress the role of management accountants in the production and communication of information for managers.
Uren per week 4
Onderwijsvorm hoorcolleges, practica
(Guest lecture)
Toetsvorm opdracht(en), schriftelijk tentamen met open vragen
Vaksoort bachelor
Coördinator N.J.B. Mangin
Docent(en) dr. A. Bellisario , N.J.B. Mangin ,drs. S. Sibum
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, room 5411.0830.
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 BA Organizational & Management Control/O&MC) 1 semester I b verplicht
Pre-MSc-programma’s FEB  (Pre-MSc A&C voor HBO andere opleidingen) 1 semester I b verplicht