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Performance Measurement and Control Systems

Familiarises students with various cost and management accounting concepts and techniques useful for effective management planning, control and decision-making.

The focus is on the managerial use of accounting and other information in decision-making, rather than on the mechanics of management accounting procedures.

Topics include cost behaviour, cost-volume-profit relationships, activity-based costing, profit planning, budgeting, balanced scorecard, capital budgeting decisions, overhead analysis and segment reporting.

Prerequisites

General prerequisites PDA 

and PDA "Financial Reporting & Statement Analysis"


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Last modified 27 Aug 2008

Relaterad information
Lund University Box 117, S-221 00 Lund. Phone: +46 46-222 00 00, Fax: +46 46-222 47 20