course-details-portlet

ØS410 - Strategic Management Accounting

About

Examination arrangement

Examination arrangement: School exam
Grade: Letter grades

Evaluation Weighting Duration Grade deviation Examination aids
School exam 100/100 4 hours D

Course content

The course has the following main topics:

1. Strategic profitability analyzes

a. Product Profitability (Traditional Calculations and ABC)

b. Activity Focus and Management (ABM)

c. Customer Profitability analyses, Customer Segmentation and Markets

d. Capacity costs

e. Capital costs

2. Pricing

a. Market definition, establishment barriers and market structure

b. Strategic pricing, product lifetime pricing and pricing structure

c. Pricing

Learning outcome

Knowledge

The student should have:

  • Research-based knowledge of how information about the market and competitive strategic conditions can be integrated into financial management and provide a basis for decisions.
  • In-depth knowledge of key tools within the field of strategic profitability analysis and pricing (see topics of the course).
  • Insight into the assumptions that form the basis for the tools and understanding of how these affect their application.

Skills

The student should have skills:

  • In the use of relevant tools within the field (see topics of the course) to increase the enterprise's value creation.
  • In performing analyses and formulating professional reasoning on the basis of these.

General competence

The student should have general competence in:

  • Managing challenges related to strategic profitability analyses and pricing (see the topics of the course)
  • To communicate on issues related to the field to both economists and other actors in public and private enterprises.

Learning methods and activities

The progress plan will be presented at the start of the semester. Teaching will be given in the form of lectures and case reviews.

Compulsory assignments

  • 2 obligatoriske innleveringer

Further on evaluation

  • Mandatory exercise: two group submissions
  • Individual written examination of 4 hours (100% of the final grade)

Note: students who attend the Master's degree in Accounting and Auditing will have access to the deferred exam in August without needing a valid due date or fail, due to a possible need to achieve C-requirements in the course. These students must contact the department before the registration deadline of 9 July.

More info about re-sit examination, see: https://innsida.ntnu.no/wiki/-/wiki/Norsk/Utsatt+eksamen+-+kont

Permitted aids allowed on exams: Approved calculator regarding NTNUs support material code B-D "specific basic calculator". Other calculators that are allowed in the course are: Casio FC-100V and Texas Instruments - BAII Plus.

Admission to study programme is required, see "special conditions".

Note: students who attend the Master in Accounting and Auditing will have access to a postponed exam in August without any requirement of a valid due date or fail due to a potential need to achieve a C requirement in the course. These students must contact the department before the registration deadline of 9 July.

Required previous knowledge

None

Course materials

Course literature will be announced at the start of the term

Credit reductions

Course code Reduction From To
BA430 7.5 SPRING 2008
BA430 7.5 SPRING 2008
More on the course

No

Facts

Version: A
Credits:  7.5 SP
Study level: Second degree level

Coursework

Term no.: 1
Teaching semester:  AUTUMN 2024

Language of instruction: Norwegian

Location: Trondheim

Subject area(s)
  • Economics and Administration
Contact information
Course coordinator: Lecturer(s):

Department with academic responsibility
NTNU Business School

Timetable

List view
Calendar view

Examination

Examination arrangement: School exam

Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
Autumn ORD School exam 100/100 D 2024-12-06 09:00 INSPERA
Room Building Number of candidates
SL310 lilla sone Sluppenvegen 14 15
SL310 turkis sone Sluppenvegen 14 46
Summer UTS School exam 100/100 D INSPERA
Room Building Number of candidates
  • * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
Examination

For more information regarding registration for examination and examination procedures, see "Innsida - Exams"

More on examinations at NTNU