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Managerial Economics and Basic Accounts Analysis (Fall 2003)

Course code : PØKO2-U2
ECTS Credits : 5 Status : Compulsory
Revised : 04/11 2003 Written : 01/02 1997
Placement : 4. semester Hours per week : 4
Length : 1 semester Teaching Language : Danish

Objective : To give the student insight into managerial economics and basic accounts analysis.
To provide the student with knowledge of registration of basic economic data as implemented in ERP-systems.
To enable the student to draw up a basic statement of account according to danish principles and evaluate the individual items.
To give an insight into managerial economics primary as seen from a production department.
Principal Content : Dataregistration, accounts analysing, budgetting and follow up e.g. through bachflush costing principle. Traditional (danish) accounts statements, and som insight inprofit center accounting and Activity based Costing principles.
Teaching method : Lectures, discussions, problemsolving, homework and edp-exercises.
Required prequisites : None.
Recommended prerequisites : ØKO1
Relations : -
Type of examination : Four hours written examination
External examiner : External
Marking : Scale of 13
Remarks : All aids allowed at the exermination.

Exercises in EDB-lab must be accepted before joining the examination.
Teaching material : "Internt regnskabsvæsen".
"Årsregnskab og regnskabsanalyse".
"Regnskabslære og virksomhedsøkonomi".
"Acitivty Based Costing".
Notes and exercises til ØKO2, latest ed.
Responsible teacher : Ingelise Scheel Krüger , isk@ihk.dk