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Management Accounting

This is the study programme for 2020/2021.

Management accounting is an introduction course for bachelor students. Topics covered are:
- Role of management functions
- Classification of costs
- Absorption costing and marginal costing
- Process costing
- Short term decision making
- Relevant costs, pricing and decisions under uncertaintaty
- Budgeting
- Business strategy and management accounting

Learning outcome

After completing the coursestudents are expected to have
  • Have knowledge of various forms of competition and optimal economic adjustment under the various forms of competition.
  • Have knowledge of management accounting
  • Have knowledge of economic decision models
  • Have knowledge of budget models

  • Have skills in setting up management accounts and associated analysis models
  • Have skills in setting up cost and profit models

General competence:
  • After completing this course should possess basic knowledge of financial management by a hosting company.Furthermore, one should be able to exchange views and experiences with economists, which is especially important in large corporations with centralized management function.


In any organization there is a need for economic management in more or lessdegree.The course provides students with a basic understanding of how to use economic models within different organizations to make decisions that increase economic benefit for the organization.

Required prerequisite knowledge



Weight Duration Marks Aid
Written exam1/15 hoursA - FLaw compendium
Valid calculator.

Course teacher(s)

Course coordinator
Terje Heskestad, Trude Furunes
Casual teacher
Lars Atle Kjøde

Method of work

Lectures and group work. Simulation by computer tools

Overlapping courses

Course Reduction (SP)
Management Accounting (BHO150_2) 10

Open to

Hotel Management - Bachelor's Degree Programme
External candidates

Course assessment

The course follows the student evaluation procedures established by the University of Stavanger and faculty of Social Sciences.


Literatur will be published as soon as it has been prepared by the course coordinator/teacher

This is the study programme for 2020/2021.

Sist oppdatert: 04.08.2020