Excerpt from course description

Managerial Accounting

Introduction

Managerial accounting is a fundamental course within the managerial accounting discipline. Focus is on generating and analysing information for decision making, planning and control for internal management within a company.

Course content

  • Repetition financial accounting
  • Purposes and role of management accounting
  • Budgeting
  • Cost concepts and categories
  • Cost behaviour and cost-volume-profit analysis
  • Opportunity cost
  • Job-order and process costing, two stage cost allocation
  • Absorption costing and variable costing
  • Relevant costs for decision making
  • Pricing decisions and income analysis

Disclaimer

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.