Excerpt from course description

Data driven management accounting


Complete course description will be ready summer 2021.

Management accountants have for many years been the drivers of analysis for decision making in most organisations. Previously using reports from internal ERP systems, management accountants have extracted data, conducted spreadsheet, manual analysis, and arrived at a basis for providing relevant information to key decision makers.

With the vast increase in available data, the management accountant is forced into a world previously hosted by computer scientists. In many cases management accountants now have to extract the data themselves from various locations, filter and regroup data themselves, and then perform analysis to shed light on current decisions. This course intends to show how data from various sources within companies can be used to perform such tasks as cost estimation and performance measurement.

Course content

  • In-house data
  • ERP systems
  • External relevant data
  • Extraction of data
  • Decision analysis
  • Management science
  • Cost estimation for various profitability calculations
  • Customer profitability analysis
  • Decision making when the boundaries are set (linear programming)
  • Visualisation of management accounting analytics


This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.