Courses Bachelor Display 2019-2020

Course Description To PDF
Course title Management Accounting
Course code EBC2059
ECTS credits 6,5
Assessment None
Period
Period Start End Mon Tue Wed Thu Fri
4 4-2-2020 5-4-2020 X X
Level Intermediate
Coordinator Christoph Feichter
For more information: c.feichter@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
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Bachelor International Business Year 3 Business Elec(s) - Maj Inf Mgmt
Bachelor International Business Year 3 Business Elec(s) - Maj Marketing
Bachelor International Business Year 3 Business Elec(s) - Maj Org
Bachelor International Business Year 3 Business Elec(s) - Maj SCM
Bachelor International Business Year 3 Business Elec(s) - Maj Strategy
Bachelor International Business Year 3 Core Course(s) - Maj Accounting
Bachelor Economics and Business Economics - Economics Year 3 International Business Economics Elective(s
Bachelor Economics and Business Economics - Emerging Markets Year 3 Elective Course(s)
Bachelor Economics and Business Economics - International Business Economics Year 3 Business Elec(s) - Maj Inf Mgmt
Bachelor Economics and Business Economics - International Business Economics Year 3 Business Elec(s) - Maj Macro
Bachelor Economics and Business Economics - International Business Economics Year 3 Business Elec(s) - Maj Micro
Bachelor Economics and Business Economics - International Business Economics Year 3 Core Course(s) - Maj Accounting
Bachelor International Business - Emerging Markets Year 3 Elective Course(s)
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