722G46 · 7 credits · Basic level (G1N) · Företagsekonomi
Management Accounting
Active · next start VT 2027
87%
passed the latest ordinary exam
TENT · 18 Mar 2026 · 169 students
79%
passed the ordinary exams, all sittings over the last 5 years
TENT · 873 students
26%
Harder than 26% of courses at basic level
Compared with 874 courses at the same level, ordinary exams over the last three academic years. 340 students.
Part of 1 programme
Exam
TENT Written examination
- VG
- G
- U
Ordinary exams
79% passed · 873 students
- 87%169
- 92%171
- 87%167
- 85%205
- 38%161
Re-exams
47% passed · 330 students
- 67%15
- 36%25
- 25%12
- 20%15
- 63%16
- 74%31
- 50%32
- 51%47
- 36%50
- 46%87
- Pass the re-exam: 47% (330 students), compared with 79% (873 students) on the ordinary exam
- Get VG: 32% (1,203 students)
Other modules
Partial exams, hand-ins and labs. They are not part of the figures at the top.
Hand-in or lab
UPG1 Group Assignments
- G
Main rounds
100% passed · 746 students
- 100%167
- 100%150
- 100%135
- 100%144
- 100%150
Later rounds
100% passed · 41 students
- 100%11
- 100%9
- 100%10
- 100%6
- 100%5
- Pass a later round: 100% (41 students), compared with 100% (746 students) on the ordinary exam
Show small sittings (16)
Sittings with fewer than 5 students, often credit transfers or special sittings. They are not part of any figure on this page.
- 100%1
- 100%3
- 100%1
- 100%1
- 100%1
- 100%2
- 100%1
- 100%1
- 100%1
- 100%1
- 100%1
- 100%1
- 100%1
- 100%3
- 100%1
- 100%1
Other module
DUGG -
- D
Main rounds
100% passed · 40 students
- 100%40
Later rounds
No sittings with at least 5 students.
About the course
Aim
On completion of the course, the student should be able to:
- account for different calculation methods and their underlying principles, as well as their fields of use in organisations
- demonstrate knowledge of different budgeting methods and the role of budgeting in the control systems of organisations
Content
The course covers different principles and models of calculation and budgeting. An important element is how different cost concepts and calculation methods are used to highlight the economic consequences of different decisions. Also covered is the design of different economic control systems with regards to the assignment and structure of the organisation, as well as economic data and routines that concern internal interested parties in the organisation. Furthermore, budgeting of activities is studied, and different budgeting methods and budget processes are highlighted. Further, the role of budgeting as a control instrument is problematised. The course also covers supplementary and alternative control methods brought forward in the debate on the role of financial control in recent decades.
- Examiner
- Gunilla S Andersson
- Main field of study
- Företagsekonomi