Objectives
Learn to use costing information and performance measures in controlling organisations.
Contents
Building upon the first-year course Accounting (6 EC), this course discusses the use of financial and non-financial information in managing and controlling organisational processes. This means making sure that the organisation's goals are met by using the information in such a way that managers and employees know what is going right and what is going wrong, and are motivated to take the correct actions. This is commonly referred to as management control. Topics that are covered are budgeting and responsibility accounting, variance analysis, transfer pricing, performance measurement, strategic management accounting, and the use of non-financial information in performance measurement and control.
Registration at
Please go to https://www.sis.uva.nl
Format
Two lectures and one tutorial per week. Mandatory class attendance.
Time
Please go to http://rooster.uva.nl
Study materials
Bhimani, A., Horngren, C.T., Datar, S.M., Rajan, M.V. (2011) Management and Cost Accounting. Fifth edition. (c. €70)
Assessment
The grade consists of:
- midterm test, paper-based multiple-choice (20%)
- final test, paper-based open questions (80%).
The resit counts for 100%.
Examination date
Please go to http://rooster.uva.nl and http://www.student.uva.nl/feb-academicyear.
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