Cost Accounting

Education facts

Code: 2FE192

Kursen behandlar både kortsiktig och strategisk kalkylering. Utöver kalkylteori och kalkylmodeller diskuteras även kalkylsystem, dvs allt från datafångst till beslutsstöd. Inom den kortsiktiga produkt- och processkalkyleringen ges fördjupade kunskaper om principer, teorier och modeller allt från traditionell kalkylering till aktivitetsbaserad kalkylering (ABC) och styrning (ABM). Inom den strategiska kalkyleringen diskuteras de senaste utvecklingstendenserna. Kursen innehåller tillämpningar i form av fältstudier.

Entry requirements

Business Administration 60 credits, including Financial Accounting, Finance and Management Accounting I, 15 credits and Financial Accounting, Finance and Management Accounting II, 15 credits, English 6, or the equivalent. alternatively, Students applying for the course within the Business Administration and Economics Programme need to have: At least 52.5 credits within Business Administration, within in following courses: Introduction to Management Control 7.5 credits, Management Accounting and Investment Appraisal 7.5 credits, Financial Accounting 7.5 credits, Finance and Analysis 7.5 credits, and, at least 52.5 credits within following courses: Macroeconomics 15 credits, Microeconomics 15 credits, Business Statistics I 7.5 credits, Business Statistics II 7.5 credits, Commercial Law I 15 credits, English 6, or the equivalent.

Education offerings

Each offering has its own dates and conditions. Closed offerings are retained as history and do not mean that a new application is open.

• Cost Accounting

  Linnaeus University (Kalmar Växjö)

  Start date: 9 November 2026

  End date: 13 December 2026

  Pace of study: 100 %