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Managerial Economics and Basic Accounts Analysis (Spring 2004)

Course code : PØKO2-U2
ECTS Credits : 5 Status : Compulsory
Revised : 30/01 2004 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 : Look under remarks
External examiner : External
Marking : Scale of 13
Remarks : 3 hours written examination counts for 70% of the final mark. Tasks solved in EDP-lab during the semester under testconditions counts for 30% of the final mark. All aids are allowed at 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