MAN-BCU2004
Management Accounting and Control
Cursus informatieRooster
CursusMAN-BCU2004
Studiepunten (ECTS)6
Categorie-
VoertaalEngels
Aangeboden doorRadboud Universiteit; Faculteit der Managementwetenschappen; Bachelor Economie en Bedrijfseconomie;
Docenten
VorigeVolgende 1
Docent
M.P. Achhpilia
Overige cursussen docent
Examinator
dr. K.J.L. de Meyst
Overige cursussen docent
Coördinator
dr. K.J.L. de Meyst
Overige cursussen docent
Contactpersoon van de cursus
dr. K.J.L. de Meyst
Overige cursussen docent
Docent
dr. K.J.L. de Meyst
Overige cursussen docent
Collegejaar2022
Periode
2  (07-11-2022 t/m 29-01-2023)
Aanvangsblok
2
Onderwijsvorm
voltijd
Opmerking-
Inschrijven via OSIRISJa
Inschrijven voor bijvakkersJa
VoorinschrijvingNee
WachtlijstNee
Plaatsingsprocedure-
Cursusdoelen
After completing the course Management Accounting and Control the student is able to:
  • Make and assess calculations on the basis of 'opportunity costs';
  • Distinguish between various categories of control;
  • Describe and explain the how and why of cost allocation;
  • Apply responsibility accounting, budgeting and transfer pricing to real-life cases and to reflect on such application;
  • Describe, design and evaluate modern forms of performance management (balanced scorecards);
  • Describe, explain, and critically reflect on the association between management accounting, organizational economics and other scientific disciplines.
     
Inhoud

Management accounting serves decision making in organisations. It offers 'ex ante' information that supports decisions, for example in the context of a make-or-buy decision or an investment. Moreover, management accounting is functional in the control of organisations, particularly in management control. Management control aims to influence individual managers and other organisational members. An important device for management control is responsibility accounting: managers are held accountable by their superiors by means of accounting information. Budgets and transfer prices are of particular importance in this respect. More recently, in many organisations responsibility accounting has evolved into performance management, drawing on both financials as well as non-financials (performance indicators). To a large extent, management accounting has been informed by organisational economics. The association between management accounting and organisational economics will be extensively discussed, but also the association with other scientific disciplines, like psychology and sociology.
 

Niveau

Voorkennis
Inleiding in accounting and finance ( BCU189EC ) and Accounting en finance ( BCU169 ).
Toetsinformatie
Written exam.
Bijzonderheden

Niveau
Ba 3 PM RE

Verplicht materiaal
Boek
Zimmerman, J.L. Accounting for decision making and control, last edition
ISBN:9781260565478
Titel:Accounting for decision making and control
Auteur:Zimmerman, J.L.
Uitgever:Mc Graw-Hill,
Druk:10
Artikelen
Diverse artikelen, nader op te geven.

Werkvormen
Hoorcollege

Toetsen
Tentamen
Weging1
ToetsvormDigitale toets met CIRRUS
GelegenhedenBlok 2, Blok 3