The company and its surroundings. Cost and cost behaviour, Markets and optimisation, Product costing, Cost allocation, Cost-volume-profit models, The optimal use of scarce resources, Product mix analysis. Capital budgeting.

Knowledge: The course is an introduction to cost accounting. After the course the student should have a wide knowledge in basic topics, theories, methods, problems and tools within cost accounting.

Lectures on video. Supervised seminars/discussions/ exercises.

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Hoff, Kjell Gunnar: Grunnleggende bedriftsøkonomisk analyse, Universitetsforlaget 2009. Hoff, Kjell Gunnar og Hoff, Jan-Erik: Oppgaver og løsningsforslag til Grunnleggende bedriftsøkonomisk analyse, Universitetsforlaget 2009.

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Two compulsory assignments. The assignments must be approved to be allowed to take the final exam.

Written exam. One final multiple choice test. The final examination of 3,5 hours counts 100%. There will be no repeat examinations for students with an average grade below passing, because the course is given twice a year.

The company and its surroundings. Cost and cost behaviour, Markets and optimisation, Product costing, Cost-volume-profit models, The optimal use of scarce resources, Capital budgeting.

Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)

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Lectures: 1-2 hours per week (prerecorded video on the internet). Seminars/problem solving exercises: 2 hours per week.

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An external examiner is involved in reviewing the course design and the tests.