Management Accounting and Management Control

15 credits

Syllabus, Bachelor's level, 2FE254

Code
2FE254
Education cycle
First cycle
Main field(s) of study and in-depth level
Business Studies G1F
Grading system
Pass with distinction (VG), Pass (G), Fail (U)
Finalised by
The Board of the Department of Business Studies, 29 May 2013
Responsible department
Department of Business Studies

General provisions

The course is offered within the Bachelor's Programme in Business and Economics and as a single subject course. The course syllabus was approved by the board of the Department of Business Studies on delegation from the Faculty of Social Sciences.

Entry requirements

Completed 15 credits from Basic Course A in Business Studies, and registered for another 15 credits at the same level.

Learning outcomes

Aim:

The course aims to enable students to acquire knowledge and understanding of Management Accounting, Financial Management and Management Control, and how this knowledge and understanding can be applied. By using the acquired knowledge students are expected to develop the ability to analyse, and communicate about, phenomena related to the course content. This also implies the development of skills including the ability to place the subjects studied in different contexts over different time periods.

Learning Outcomes:

  • The ability to analyse and critically discuss the relationship between strategy development and the design, and use, of strategic management accounting
  • Obtaining knowledge and understanding of models and methods in management accounting
  • Obtaining the ability to apply a range of models and methods of financial control in different contexts and in order to analyse an organisation's activities
  • To identify and analyse problems and solutions in real-life situations
  • Being able to apply various types of valuation models and discus these models
  • The ability to critically evaluate information from quantitative decision models in relation to other conditions that are relevant to corporate decisions regarding investment and financing
  • Being able to communicate findings and contribute to, and evaluate, findings of other students

Content

The module Management Control deal with corporate governance, control methods, control philosophies, responsibilities, production, logistical concepts, project planning, production processes, forecasting. The module Finance covers corporate finance, shareholder value, working capital, equity and borrowed capital and risk.

Instruction

The instruction takes the form of lectures and seminars.

Assessment

The assessment is divided in to the following parts:

“Individual Examination Management Control 6 credits”; “Individual Examination Finance 6 credits”; “Group Examination 3 credits”. Students receive a single final grade which will be determined by a combination of the various parts of the examination. Grading criteria will be presented in the study guide provided at the start of the course. Grades will be given in accordance with the Swedish grading system. The following grades will be used: VG (pass with distinction), G (pass), and U (fail).

Uppsala University takes cheating and plagiarism seriously, and disciplinary action will be taken against any student suspected of being involved in any sort of cheating and/or plagiarism. The disciplinary actions take the form of warnings and limited suspensions.

Only completed courses can count toward a degree.

Transitional provisions

The course substitutes/overlaps among others Controlling 2FE618, Corprate Control 2FE957, Management Control 2FE204, 2FE208 and Management Accounting 2FE252, 2FE212.

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