Operational Accounting and Budgeting 6012
Course Description
The following themes will be covered:
Income and cost control
Models for operational accounting and use of normal and standard costs
Decision-relevant costs and income
Costs distribution
Activity-based costing
Calculation of relevant costs for correct pricing, product choice, purchasing/production, acceptance of additional orders, closure etc.
Budgeting
Assessment Methods
Written examination, 4 hours.
Minor adjustments may occur during the academic year, subject to the decision of the Dean
Publisert av / forfatter Bergit Grivi <Bergit.GriviSPAMFILTER@hit.no>, last modified Lars Håkonsen - 10/11/2011