Initially, this course introduces participants to the link between the company`s visions, “business idea” and strategies, and the company´s planning-, control- and decision making activities; further, basic knowledge of the central concepts in management accounting will be presented. Then, the areas of budgeting, costing and cost allocation are developed. Connections are also made to alternative management tools such as the balanced scorecard. Cost allocation and costing are discussed in regard to different methods for allocating the company´s cost and for calculating the total costs of the company´s products and services. The methods treated are for example traditional costing system and activity based costing system. Further, it is discussed how different costing methods and cost allocation can be used in the pricing process and in the process of choosing the long- and short- term product mix
The information below is only for exchange students
Starts
4 December 2024
Ends
19 January 2025
Study location
Umeå
Language
English
Type of studies
Daytime,
100%
Required Knowledge
General entry requirements and English 6, Mathematics 3b or 3c or Mathematics C, Civics 1b or 1a1+1a2
Selection
Students applying for courses within a double degree exchange agreement, within the departments own agreements will be given first priority. Then will - in turn - candidates within the departments own agreements, faculty agreements, central exchange agreements and other departmental agreements be selected.
Application code
UMU-A2402
Application
This application round is only intended for nominated exchange students. Information about deadlines can be found in the e-mail instruction that nominated students receive.
The application period is closed.
