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83172 Basic Accounting and Budgeting
Danish title: Regnskabslære og virksomhedsøkonomi

Type: Å, Language: D
Credit points: 5 point
Previous course: C8372, 83472, 94550
Offered by: Department of Industrial Management and Engineering (IPV)
No credit points with: C8372, 83472, 94550
Recommended semester: 1st - 4th semester
Scope and form: 2 lecture modules per week. Prescribed problems solved during semester.
Examination: Written exam (13 point scale )
Contact person: Torben Leinsdorff, IPV, Building 423, Tel. +45 4525 4423
Aim: To give students an introduction to the economic management of the firm.
Contents: Accounting: Preparation and evaluation of the annual statement of accounts. Legislation affecting accounting. Analysis of accounts i.e. profitability, financing, liquidity and solidity. Business Economics. Budget preparation (budgetary models, principles and simulation). Activity management (market and product development, sales and price policy). Capacity management (allocation, use and procurement of capacity). Financial Management (priority of investments, utilization of liqudity and procurement of capital).