Courses Bachelor Display 2017-2018

Course Description To PDF
Course title Management Accounting
Course code EBC2059
ECTS credits 6,5
Assessement None
Period
Period Start End Mon Tue Wed Thu Fri
4 5-2-2018 6-4-2018 X X
Level Intermediate
Coordinator Alexander Bruggen
For more information: a.bruggen@maastrichtuniversity.nl
Language of instruction English
Goals
The leading theme of this course is the value of accounting information for decision-making within the firm. The course provides an overview of state-of-the-art advanced cost accounting and cost management techniques. Some topics in this respect are: activity-based costing and activity-based management, performance evaluation (measurement) techniques (scorecards, …) and cost allocation issues.
A selection of such issues will be covered in depth during the course. In addition, this course introduces and discusses both state-of-the-art research studies and more popular contemplations regarding strategic cost accounting and especially cost management.
Description
The leading theme of this course is the value of accounting information for decision-making within the firm. The course elaborates on cost accounting and cost management techniques. Some topics in this respect are: Activity Based Costing/Management, Balanced Scorecard, Cost Allocation and Performance Measurement. A selection of such issues will be covered in depth during the course. In addition, this course discusses state-of-the-art articles describing research studies and more popular contemplations regarding cost accounting and especially cost management.
Literature
Textbook
Prerequisites
2nd year courses Accounting II (EBC2002) or Finance and Accounting (EBC2007) .
This course requires a basic knowledge of accounting procedures. Therefore, students should have at least completed a first year or second year bachelor course in accounting. Ideally, students should also have taken an intermediary course in financial or management accounting. Students that do not have any background in accounting should have a full bachelor degree in business or economics

An advanced level of English
Teaching methods PBL / Presentation / Assignment / Groupwork
Assessment methods Participation / Written Exam
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Bachelor Economics and Business Economics Specialisation Economics and Management of Information Free Electives
Bachelor Fiscale Economie Electives
Bachelor International Business Business Electives
Bachelor International Business Major Accounting
Bachelor Economics and Business Economics Specialisation Economics IBE Electives
Bachelor Economics and Business Economics Specialisation Emerging Markets Business Electives
Bachelor Economics and Business Economics Specialisation Emerging Markets Major Accounting
Bachelor Economics and Business Economics Specialisation International Business Economics Business Electives
Bachelor Economics and Business Economics Specialisation International Business Economics Major Accounting
Bachelor International Business Specialisation Emerging Markets Major Accounting
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