Management Accounting Techniques

Faculteit Economie en Bedrijfskunde
Jaar 2017/18
Vakcode EBM057A05
Vaknaam Management Accounting Techniques
Niveau(s) master
Voertaal Engels
Periode semester I a (en semester IIa)
ECTS 5
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Uitgebreide vaknaam Management Accounting Techniques
Leerdoelen Upon completion of the course the student is able to:
1. Differentiate between rational and behavioral decision making models.
2. Link the management accounting technique to the decision making model and evaluate the application.
3. Apply management accounting techniques: make calculations of costs and cost allocation, profits, budgets, transfer prices and performance indicators.
4. Apply the latest developments in management accounting research in practice.
5. Combine the application of the accounting techniques and the results of academic research to build an comprehensive accounting analysis of an organization.
6. Present and discuss the results developed under (5).
Omschrijving The course elaborates on the knowledge gained during previous courses on management accounting (although for some students this course may be a first encounter with the field). The objective of the course is to gain an understanding of the operation and purpose of advanced management accounting and control instruments. The tools provided by management accounting are studied in a context of the managerial control of organizations. The course uses Excel as primary tool for applying accounting techniques and developing decision making instruments. After following the course, students should be able to: identify the purpose of accounting systems in different situations and understand how they influence the organization's planning, control and decision making, identify and analyze control problems in organizations, use and critically analyze the various quantitative techniques (also in relation to more qualitative management control instruments), design, select, and appraise accounting instruments of organizations.
Uren per week 3
Onderwijsvorm bijeenkomst(en), computer practica, gecombineerde hoor-/werkcolleges
(Combined lectures-tutorials, group sessions, computer practical)
Toetsvorm opdracht(en), presentatie(s)
(Assignment(s), individual oral presentation)
Vaksoort master
Coördinator dr. J.S. Gusc
Docent(en) dr. J.S. Gusc ,dr. C.P.A. Heijes
Verplichte literatuur
Titel Auteur ISBN Prijs
A selection of research articles (to retrieve individually)
Advanced Management Accounting (2013)
T. Groot and F. Selto 978-0-273-73018-7 ca. €  49,00
Entreevoorwaarden Basic skills in Excel are recommended as well (for example course Excel 2010 Basic organized by CIT RUG).
Opmerkingen This course is offered in both semester Ia and semester IIa. Students have a free choice to follow the course in sem. I or in sem. II. In sem. I the course is generally relatively full (>80 students) whereas in sem. II there are usually only a few participants (<20). If students prefer small-group-teaching, they should choose to follow the course in sem. IIa and follow an additional elective in Ia instead.
Opgenomen in
Opleiding Jaar Periode Type
MSc Accountancy & Controlling/A&C  (Controlling) 1 semester I a verplicht
MSc BA - Organizational & Management Control/O&MC  (basisprogramma MSc BA O&MC) 1 semester I a verplicht