Course code BUS316

BUS316 Activity Based Costing (ABC); Management and Cost Accounting

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Showing course contents for the educational year 2020 - 2021 .

Course responsible: Stig Aleksander Aune
Teachers: Øystein Dahl
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Teaching exam periods:
This course starts in the August block period. Teaching/evaluation in the August block period.
Course frequency: Annually
First time: Study year 2020-2021
Course contents:
  • Key concepts in traditional and strategic financial management
  • Basics of calculations and calculation in financial management
  • Historical development of various methods within financial management
  • What is ABC, how and why, and for whom?
  • Different philosophies for Activity Based Costing
  • Organization of an ABC project, how to carry it out in practice
  • In-depth study of the main steps in an ABC analysis, including:
    • Understanding of cost objects - customers, products, services, orders, projects
    • Activity studies and activity analysis
    • Resource analysis
    • How to select relevant cost drivers for analysis
    • Revision of estimated contribution margin and direct cost.
    • Compilation of results
  • How to use results from the analysis - financial business management with ABC
Learning outcome:
After completion of the course, students will:
  • know the principles and method of Activity Based Costing
  • understand the principles of good and value-creating financial business management
  • calculate real profitability, especially from customers and products
  • be able to perform an ABC analysis
Learning activities:

The lectures are given in real time via Zoom, additionally there will be group work (digital solution), case-based teaching

Selected professional articles. Presented before course start.

Teaching support:
Exercise teachers will be available for assignment support.

Selected professional articles. Presented before course start.


No compulsory textbook, but recommended readings will be given.

Students should master Excel so that they can create simple ABC models.
Recommended prerequisites:
Digitally based final exam, 3.5 hours, which counts 100%.
Nominal workload:
150 hours.
Type of course:
Teaching for three weeks. Double lessons three days a week (tentative Monday, Wednesday, Friday). Group work (digitally) between lessons.
External examiner ensures the quality of the syllabus, exam assignments and principles for evaluation and answers.
Allowed examination aids: C3 Alle typer kalkulatorer, alle andre hjelpemidler - inkludert digitale
Examination details: Written exam: A - E / F