Strategic Management Accounting

The course has the following main topics:

1. Strategic profitability analyzes

a. Product Profitability (Traditional Calculations and ABC)

b. Activity Focus and Management (ABM)

c. Customer Profitability analyses, Customer Segmentation and Markets

d. Capacity costs

e. Capital costs

2. Pricing

a. Market definition, establishment barriers and market structure

b. Strategic pricing, product lifetime pricing and pricing structure

c. Pricing

Knowledge

The student should have:

• Research-based knowledge of how information about the market and competitive strategic conditions can be integrated into financial management and provide a basis for decisions.
• In-depth knowledge of key tools within the field of strategic profitability analysis and pricing (see topics of the course).
• Insight into the assumptions that form the basis for the tools and understanding of how these affect their application.

Skills

The student should have skills:

• In the use of relevant tools within the field (see topics of the course) to increase the enterprise's value creation.
• In performing analyses and formulating professional reasoning on the basis of these.

General competence

The student should have general competence in:

• Managing challenges related to strategic profitability analyses and pricing (see the topics of the course)
• To communicate on issues related to the field to both economists and other actors in public and private enterprises.

The progress plan will be presented at the start of the semester. Teaching will be given in the form of lectures and case reviews.