Print Syllabus

Syllabus

FÖ0498 Managerial Accounting for Engineers, 5.0 Credits

Ekonomistyrning för ingenjörer

Subjects

Business Administration

Education cycle

Bachelor’s level

Modules

Title	Credits	Code
Exam, 4 hp	4.0	0101
Seminar, 1 hp	1.0	0102

Advanced study in the main field

First cycle, in-depth level of the course cannot be classified
Bachelor’s level (GXX)

Grading scale

Language

Swedish

Prior knowledge

Knowledge equivalent to

10 credits technique

5 credits mathematics

Objectives

The energy and environmental sectors are made up of companies and organisations whose activities play a crucial role in economic, social and environmentally sustainable development. How companies and organisations plan and make decisions on actions for their business development is therefore important for solving sustainability challenges. The course focuses on methods and tools for financial control, which provides a basis for decisions that can guide companies and organisations towards more sustainable business development.

After completing the course, the student should be able to

• explain key concepts and methods in management accounting
• apply methods for the analysis and evaluation of financial information underpinning sustainable business planning
• apply and critically evaluate economic information tools, such as product and investment calculations, from both financial and sustainability perspectives
• describe and discuss the conditions and limitations of the use of economic information tools as a basis for decisions related to the energy and environmental industries.

Content

Subject content:

The course focuses on basic tools for developing and evaluating financial decision-making. It introduces the student to key business management concepts and reports and then goes through various financial information tools such as performance planning, budgeting, cost-benefit analyses, as well as methods for product calculation and investment calculation. Emphasis will be placed on students being able to apply these tools to produce basic information bases for financial decisions and to be able to interpret the meaning and implications of the information they have produced. In addition, students should be able to critically review the usability and limitations of these tools within their specific industry. Sustainability aspects will be highlighted, interpreted, problematised and discussed in relation to all of these analytical tools.

Course implementation:

The course uses different teaching methods to promote students' learning and discussions through:

Lectures, exercises and seminars.

The course focuses on the following general competences:

Oral communication.

The following components are compulsory:

Seminar

Cooperation with the surrounding society takes place through:

No cooperation.

Grading form

The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.

Formats and requirements for examination

Passed examination.
Approved participation in seminars.

• If a student has failed an examination, the examiner has the right to issue supplementary assignments. This applies if it is possible and there are grounds to do so.

• The examiner can provide an adapted assessment to students entitled to study support for students with disabilities following a decision by the university. Examiners may also issue an adapted examination or provide an alternative way for the students to take the exam.

• If this syllabus is withdrawn, SLU may introduce transitional provisions for examining students admitted based on this syllabus and who have not yet passed the course.

• For the assessment of an independent project (degree project), the examiner may also allow a student to add supplemental information after the deadline for submission. Read more in the Education Planning and Administration Handbook.

Other information

• The right to participate in teaching and/or supervision only applies for the course instance the student was admitted to and registered on.

• If there are special reasons, students are entitled to participate in components with compulsory attendance when the course is given again. Read more in the Education Planning and Administration Handbook.

Responsible department

Department of Economics