Employee Profile

Pål Berthling-Hansen

Associate Professor - Department of Accounting and Operations Management


2000- Norwegian School of Management, Associate Professor
1995- Norwegian School of Management, Stavanger Regional Schhol, Associate Professor
1994-1995 Financial Manager, Garstad Group
2000-2005 Miscellaneous board representations

Research areas
Cost management/accounting ABC analysis in both private and public enterprises.
Specification of costdriver dimensions.
Cost reduction strategies.
Customer driven profitability

Real investment analysis
Development of appraisal methodology within real investment analysis, herin also real options analysis.

Teaching areas
Responsible for nationally distributed course in strategic management accounting:
Financial modelling
Working capital management
Business simulation
Applied regression analysis
Real investment analysis
Responsible for executive Master of Management courses Topics: Costing (ABC, NRV, etc..)
Real investment analysis (estimation of discount rate, real options analysis,..)
Financial Statement Analysis
Developed specialist course within working capital management within trearury functions.

Area of Expertise


Berthling-Hansen, Pål & Skaldehaug, Espen (2003)

Beslutningsrelevante kostnader


Berthling-Hansen, Pål (2005)

Hvorfor de fleste kundelønnsomhetsanalyser har feil utgangspunkt

[Article in business/trade/industry journal]. Praktisk økonomi & finans

Academic Degrees
Year Academic Department Degree
1993 Southampton University Management School Ph.D.
Work Experience
Year Employer Job Title
1995 - Present BI Norwegian Business School Associate Professor
1994 - 1995 Garstad Group Financial Manager