Management Accounting for IB

Faculteit Economie en Bedrijfskunde
Jaar 2019/20
Vakcode EBP017B05
Vaknaam Management Accounting for IB
Voertaal Engels
Periode semester II b
ECTS 5
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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
Omschrijving Management Accounting for International Business (in short: MA4IB) gives 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. MA4IB was designed to teach you management accounting concepts and techniques 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) cost estimation, 2) cost-volume-profit analysis, 3) cost accumulation; tracing, and allocation, 4) budgeting, 5) variance analysis, 6) differential analysis, and 7) responsibility accounting. Much of the information produced by these techniques is financial in nature. Nevertheless, the course also demonstrates that this information must be combined with non-financial, 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.
Uren per week 5
Onderwijsvorm ►computer practicum,  ►hoorcollege ,  ►werkcollege
((attendance at practicals is mandatory))
Toetsvorm ►individuele opdracht,  ►schriftelijk tentamen (meerkeuze vragen),  ►tussentijds tentamen (mc vragen)
(individual assignments)
Vaksoort propedeuse
Coördinator N.J.B. Mangin
Docent(en) dr. A. Bellisario , N.J.B. Mangin ,dr. L. Maruster , M. Paping, MSc. , S. Rusanescu, PhD. , S. Wang
Verplichte literatuur
Titel Auteur ISBN Prijs
(Non-mandatory) Fundamental Managerial Accounting Concepts, 2016, 8th edition, McGraw-Hill. (To be purchased only via Study Store) Edmonds, T.P., C. Edmonds, B.Y. Tsay, and P.R. Olds 9781259253416 ca. €  71,50
Entreevoorwaarden Admittance to the BSc IB, Pre-MSc SCM or BSc IEM.
Opmerkingen Secretary: i.j.bakker@rug.nl, phone +31 50 3633535
Opgenomen in
Opleiding Jaar Periode Type
BSc International Business/IB  (basisprogramma BSc IB) 1 semester II b verplicht
DD BSc IB - ITB, Bandung (1,5-jarig)  (basisprogramma voor DD-studenten uit Bandung) 1 semester II b verplicht
DD BSc IB - Universitas Gadjah Mada, Yogyakarta (1,5-jarig)  (basisprogramma voor DD-studenten uit Yogyakarta) 1 semester II b verplicht
DD BSc IB - Universitas Indonesia, Jakarta (1,5-jarig)  (basisprogramma voor DD-studenten uit Jakarta) 1 semester II b verplicht
DD BSc IB - Universitas Indonesia, Jakarta (2-jarig)  (basisprogramma voor DD-studenten uit Jakarta) 1 semester II b verplicht