Course code BUS313

BUS313 Strategic Cost Management

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Norsk emneinformasjon

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Showing course contents for the educational year 2016 - 2017 .

Course responsible: 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:
No.
Teaching exam periods:
This course starts in Autumn semester. This course has teaching/evaluation in Autumn semester, .
Course frequency: Annually.
First time: 2010H
Last time: 2017V
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 and hand-ins.
Teaching support:
-
Syllabus:
Reading list available at the start of course.
Prerequisites:
BUS305 and Bachelor in business administration.
Recommended prerequisites:
Mandatory activity:
Hand-ins assessed as pass/fail. Compulsory activity is valid until the next time the course is given.
Assessment:
Final written exam (individual), 3,5 hours (counts 100 %).
Nominal workload:
300 hours.
Entrance requirements:
Bachelor.
Reduction of credits:
No.
Examiner:
External examiner approves the final exam.
Examination details: :