Course code BUS313

BUS313 Strategic Cost Management

Norsk emneinformasjon

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Showing course contents for the educational year 2015 - 2016 .

Course responsible: Ole Gjølberg, Glenn Roger Kristiansen
Teachers: Terje Berg
ECTS credits: 10
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Limits of class size:
Teaching exam periods:
This course starts in Autumn parallel. This course has teaching/evaluation in Autumn parallel, .
Course frequency: Annually
First time: Study year 2010-2011
Preferential right:
-Master in Business Administration
Course contents:
Strategic profitability analysis comprises pricing, strategic cost management, capacity costs, customer profitability, target costing, quality costs and interorganizational cost management. Moreover, the role of the controller in implementing strategic  management accounting will be discussed. The course also seeks to stimulate the consideration of appropriate costing systems in different situations.
Learning outcome:
The aim is to learn how companies can create competiveness through strategic profitabilty analyzes and decisions, and how develop tools for measuring strategic achievements.
Learning activities:

Traditional lectures, presentations given by students in combination with various hand ins of written work (group work).


Teaching support:
Reading list available at the start of education
BUS305 and Bachelor in business administration
Recommended prerequisites:
Mandatory activity:
Hand ins of written work to be graded as pass or fail.
Written hand ins (groups). Final written exam  (individual).
Nominal workload:
300 hours
Entrance requirements:
Reduction of credits:
Type of course:
Lectures 36 Hours
External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers.
Allowed examination aids: Calculator handed out, no other aids
Examination details: Continuous exam: A - E / Ikke bestått