Coursesyllabus

FacultyBoardofBusiness,EconomicsandDesign SchoolofBusinessandEconomics 4FE024Logistikochcontrollingifrsrjningskedjor,15 hgskolepong LogisticsandcontrollinginSupplyChains,15credits

Mainfieldofstudy BusinessAdministration SubjectGroup BusinessAdministration Levelofclassification SecondLevel Progression A1N DateofRatification ApprovedbytheBoardofthe20120120 Thecoursesyllabusisvalidfromautumnsemester2012 Prerequisites Basiceligibilityforsecondlevelstudiesandspecialeligibility: adegreeofBachelorinBusinessAdministrationwithaminimumof90highereducation creditsinBusinessAdministrationortheequivalent EnglishBortheequivalent

Objectives
Aftercompletionofthecoursethestudentsaresupposedtoknow:
l

l l

l l

Problemaizecontemporarythemesinmanagementcontrolandcostaccounting theoryandpractice Accountinginformationsystems,designandmodellingofmanagementcontrol systems Advancedmethodsforcostaccountingandinvestmentplanningprocedures Basicdistributionanddeliveryservice,theroleofproductionlogisticsand materialsandproductionmanagementandpurchasingandsupplymanagement Applyacademicwritingandcasestudymethod Advancedlogisticsapproachesandinventorymanagementmethodsbycase problems

Content
Thecourseconsistsofthefollowingcontents:
l

l l

Managementcontrolsystemsincompanieswithresponsibilities,planning, performancemeasurementandevaluation. Accountinginformationsystems(AIS) Methodsandpracticeincostaccounting.Thisincludestraditionalandactivity

Content
Thecourseconsistsofthefollowingcontents:
l

l l

l l

l l

l l

Managementcontrolsystemsincompanieswithresponsibilities,planning, performancemeasurementandevaluation. Accountinginformationsystems(AIS) Methodsandpracticeincostaccounting.Thisincludestraditionalandactivity basedcosting,targetcosting. Methodsandpracticeininvestmentplanning/capitalbudgeting DevelopmenttendenciesandcontemporarydebateintheareaofManagement Accounting. Strategiccostmanagement Repeatingdistributionanddeliveryservice:deliveryserviceelements, differentiation,channelsofdistribution,SupplyChainManagement Repeatingmaterialsandproductionmanagement:planningenvironment,methods ofmaterialplanning Repeatingpurchasingandsupply:importanceofpurchasing,purchasingrolesand strategicpurchasing Repeatinglogisticsefficiency:uncertaintyreduction,leadtimesandcapital, postponementetc. Academicwritingandcasestudymethod Broadcaseproblems

TypeofInstruction
Teachingconsistsoflectures,exercisesandtutorialmeetings.Participatinginseminars andguestlecturesiscompulsory.

Examination
ThecourseisassessedwiththegradesFail(U),Pass(G)orPasswithDistinction (VG). Anumberofminorcaseexaminationsshouldbehandedinduringthecourse. Furthermoreanindividualwrittenexam.Itisrequiredtopassonallparts. Thegradingisbasedonassessmentofthewrittenexams,reportsandthestudents abilitytopresentanddiscussreportcontents.Resultsaregradedusingoneoftheterms Passedwithdistinction,PassorFail,andAFaccordingtotheECTSscale Studentswhodonotachieveasatisfactoryresultintheexaminationsarepermittedto makeasecondattemptapproximately58weeksafterthenormalexaminationdate. Thestudentwillhaveaminimumoffiveoccasionsforwrittenexamsinrelationtothe syllabustowhichthestudentwasaccepted.Usually3occasionsperacademicyear.

CourseEvaluation
Awrittenevaluationisconductedandcompliedinareport,whichisfiledatthe department.Theresultandactions,iftaken,arecommunicatedtotheteacher responsibleforthecourseandpresentedtothestudentsinthewaymostappropriate accordingtotheteacherresponsibleforthecourse.Othertypesofevaluations,suchas continuousduringthecourseororalcommunicationwiththestudents,canoccurandis encouragedtosecurecontinuousqualityimprovement.

RequiredReadingandAdditionalStudyMaterial
Requiredreading Jonsson,P.,Logisticsandsupplychainmanagement,McGrawHill,latestedition Completingmaterialdistributedbytheexaminer. Anthony,RN.,Govindarajan,V.,ManagementControlSystems,RichardIrwinInc, latestedition Jnsson,S.,AccountinginScandinaviaTheNorthernLights,Liber,latestedition