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