Introduction to Management Accounting

Structure Type: Course
Code: TIA0302
Type: Compulsory
Level: Bachelor
Credits: 3.0 points
Responsible Teacher: o
Teacher Team: Kallenberg, Niklas
Language of Instruction: English

Course Implementations, Planned Year of Study and Semester

Curriculum  Semester  Credits  Start of Semester  End of Semester
T-IB-2009   2 autumn   3.0   2010-08-24   2010-12-18  
T-IB-2010   2 autumn   3.0   2011-08-22   2011-12-23  
T-IB-2011   2 autumn   3.0   2012-08-24   2012-12-18  
T-IB-2012   2 autumn   3.0        
T-IB-2013   2 autumn   3.0        
IB-2014   2 autumn   3.0        
IB-2015   2 autumn   3.0        
IB-2016   2 autumn   3.0        
IB-2017   2 autumn   3.0        

Learning Outcomes

The student understands the fundamentals of costs and cost behaviour. He is able to generate financial information for planning, budgeting and decision-making.

Student's Workload

Class teaching: lectures/ exercises 39 h. Independent studies: Theory reading 20 h, independent studies and reflection 22 h, preparation for examination 20 h
The assesment of student's own learning 1 h is included in contact lessons.

Prerequisites / Recommended Optional Courses

Basics of Financial Accounting


Costs, cost behaviour and estimation. Cost-volume-profit relationship. Contribution margin calculations. Pricing. Budgeting.

Regional Impact

There are various companies operating in the region and suitable cases used in classes.


International learning environment with international examples and cases

Recommended or Required Reading

- Horngren, C.T. – Foster, G. – Datar, S.M. 1997. Cost Accounting. A Managerial Emphasis. 9th ed. New Jersey. Prentice Hall (partly) or
- Warren, C.S. – Reeve, J.M. - Fess, P.E. 1997. Managerial Accounting. 5th ed. Cincinatti. International Thomson Publishing (partly).

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, exercises, independent studies.

Assessment Criteria

5. Student knows how to apply the field related knowledge broadly and assesses the applicability of the information critically. Knows how to analyze, evaluate and implement the development needs of the field in a customer-oriented way.

3 Student knows how to apply the field related knowledge broadly and professionally in diffrent situations. Knows how to choose and apply models critically and in a customer-oriented way in practical development work.

1 Student knows how to apply the field related knowledge broadly in different situations. Knows how to use appropriate models independently, diversely and from a customer-point of view in practical development situations.

Assessment Methods

Examination, independent tasks. Assessment on scale 0-5.