| Inst. for Økonomi, Skov og Landskab (2003/2004) | |||||||||||||
| Tidligst mulig placering | |||||||||||||
| Varighed | 1 semester | ||||||||||||
| Pointværdi | 7.5 (ECTS) | ||||||||||||
| Kursustype | Fælleskursus Bacelor for Economists Master level for all other subjects | ||||||||||||
| Eksamen | skriftlig prøve med hjælpemidler Beskrivelse af eksamen: 13-skala, intern censur Eksamensdatoer: | ||||||||||||
| Rammer for undervisning | Lectures: 1 course module per week Exercises: 4 hours per week | ||||||||||||
| Blokplacering | E2, fall Thursday 13-17 | ||||||||||||
| Undervisningssprog | Engelsk | ||||||||||||
| Anbefalede forudsætninger | 095628 Organisation og virksomhedsledelse 095311 Produktionsøkonomi 095328 | ||||||||||||
| Kursets målsætning | |||||||||||||
| The objectives of the course are to make the participants familiar with the concept of controlling as a contemporary approach to management co-ordination, based on methods of accounting and management control. | |||||||||||||
| Kursusindhold | |||||||||||||
| The theoretical basis of the course includes systems theory, organisation theory, microeconomic theory and information economics as well as critical reflections of its applicability to the controlling practice. The aim is to derive analytical tools and structures as well as economic criteria for effective and efficient co-ordination of management functions and business processes. The course provides a basis for all advanced management and decision making subjects taught at KVL. The course is designed for all students at KVL who are interested in theoretically well-founded, information based, modern management systems for firms and their business connections. The course addresses the following major subjects: * Basic controlling concepts (e.g. controlling cycle, operative and strategic controlling) * Financial accounting (e.g. cash flow, balance sheet and profitability analysis) * Information management (e.g. information systems, bayes learning) * Cost accounting (e.g. traditional cost systems, activity based costing) * Management accounting (e.g. performance measurement, balanced scorecard concept) * Management control (e.g. control, incentive contracts, decentralisation, benchmarking) * Theoretical foundations of controlling (e.g. complexity, bounded rationality, agency problems) On successful completion of the course students are able to understand functions and fundamental structures of controlling and its economic motivation as well as the importance of information, its economics and its use. They also learn to analyse (simplified) practical strategic and operational management tasks from a controlling perspective and to apply the results to the improvement or establishment of management structures. | |||||||||||||
| Undervisningsform | |||||||||||||
| Lectures and theoretical/practical exercises on controlling and information problems. Guided evaluation and conceptual design of controlling structures in different departments of the (farm) firm (e.g. production, finance) on different scales. Project work on financial accounting and cost accounting. | |||||||||||||
| Litteraturhenvisninger | |||||||||||||
| R.S. Kaplan and A.A. Atkinson (1998): "Advanced Management Accounting", 3rd Edition, Prentice Hall, 1998. Chr. Noell (2002): "Lecture Notes and Additional Literature on Controlling and Information" | |||||||||||||
| Kursusansvarlig | |||||||||||||
| Christian Noell, cno@kvl.dk, Fødevareøkonomisk Institut/Afdeling for Miljø og Regional Udvikling, Tlf: 35282267 | |||||||||||||
| Studienævn | |||||||||||||
| Studienævn AHJ | |||||||||||||
| Kursusbeskrivelsesomfang | |||||||||||||
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