722G78 · 7 credits · Basic level (G1N) · Företagsekonomi
Management Accounting
Active · latest start VT 2026
59%
passed the latest ordinary exam
EXAM · 5 Jun 2026 · 162 students
46%
passed the ordinary exams, all sittings over the last 5 years
EXAM · 763 students
Unusually easy in 2025/26
59% passed the ordinary exam in 2025/26 (162 students), against 43% on average in earlier years (601 students).
Part of 4 programmes
Exam
EXAM Examination
- VG
- G
- U
Ordinary exams
46% passed · 763 students
- 59%162
- 30%188
- 49%138
- 59%154
- 32%121
Re-exams
42% passed · 498 students
- 24%46
- 47%53
- 53%47
- 53%51
- 50%50
- 53%70
- 44%77
- 18%57
- 30%47
- Pass the re-exam: 42% (498 students), compared with 46% (763 students) on the ordinary exam
- Get VG: 10% (1,261 students)
Show small sittings (6)
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%1
- 0%1
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Other modules
Partial exams, hand-ins and labs. They are not part of the figures at the top.
Hand-in or lab
PROJ Project
- G
Main rounds
100% passed · 385 students
- 100%122
- 100%81
- 100%78
- 100%47
- 100%57
Later rounds
100% passed · 132 students
- 100%11
- 100%6
- 100%6
- 100%22
- 100%17
- 100%70
- Pass a later round: 100% (132 students), compared with 100% (385 students) on the ordinary exam
Show small sittings (26)
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%1
- 100%1
- 100%3
- 100%1
- 100%1
- 100%1
- 100%2
- 100%1
- 100%1
- 100%1
- 100%1
- 100%2
- 100%1
- 100%4
- 100%1
- 100%1
- 100%4
- 100%1
- 100%1
- 100%2
- 100%4
- 100%2
- 100%1
- 100%3
- 100%2
Other module
FRIV Voluntary Assignments
- G
Main rounds
100% passed · 41 students
- 100%41
Later rounds
No sittings with at least 5 students.
Show small sittings (1)
Sittings with fewer than 5 students, often credit transfers or special sittings. They are not part of any figure on this page.
- 100%1
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
- account for different budgeting methods and for the budgeting role 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