Kies de Nederlandse taal
Course module: 324066-B-6
Management Accounting
Course info
Course module324066-B-6
Credits (ECTS)6
CategoryBA (Bachelor)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg School of Economics and Management; TiSEM: Accountancy;
Is part of
B Business Economics
B Tax Economics
B Economics and Business Economics
dr. B.R.C.J. van den Brand
Other course modules lecturer
prof. dr. E. Cardinaels
Other course modules lecturer
drs. D.E.J. Leysen
Other course modules lecturer
C.A. Masselink, MSc
Other course modules lecturer
S.N.M. Vandenbogaerde, MSc
Other course modules lecturer
Academic year2020
Starting block
SM 2
Course mode
Registration openfrom 19/01/2021 up to and including 20/08/2021
This course is an introduction to the fundamentals of management accounting for both controlling purposes and for decision-making within business environments. At the end of this course, the student should be able to:

• Explain the basic concepts of management accounting and cost accounting (such as variable and fixed costs, and direct and indirect costs).

• Apply different types of cost allocation methods (such as job costing, process costing, joint-cost allocation, activity-based costing, and stock costing).

• Indicate the managerial accounting information that is relevant for decision making.

• Describe the target costing approach for pricing decisions.

• Perform cost-volume-profit analyses and customer profitability analyses.

• Prepare budgets and explain their use in strategic planning and control

• Interpret variances

• Evaluate simple performance measures and transfer prices
The course captures cost accounting and management accounting. The cost accounting part of this course discusses cost concepts such as fixed and variable costs; direct and indirect costs; and opportunity costs will be introduced. Further, we analyze why and how costs are allocated to different divisions and products in a multi-division/product firm. This knowledge will help students when dealing with costing and pricing decision, which relate to firm's strategic decisions in the market.

The management accounting part of the course deals with topics related to management incentives such as "How can top management ensure that lower-level managers behave in a way that maximizes firm value?" We cover for this purpose the concepts of budgeting, variance analysis, transfer pricing and performance measurement (RI, ROI, EVA©).
Contact person
S.N.M. Vandenbogaerde MSc
Timetable information
Management Accounting
Written test opportunities
Schriftelijk / WrittenEXAM_01SM 2110-06-2021
Schriftelijk / WrittenEXAM_01SM 2208-07-2021
Written test opportunities (HIST)
Required materials
1. Bhimani, Horngren, Datar & Rajan, Management and Cost Accounting (most recent edition), Prentice Hall. 2. Additional literature may be announced via Canvas..
Recommended materials

Final grade

Kies de Nederlandse taal