HME4304 – Cost accounting and budgeting
Course description
Course content
- The managerial use of accounting information
- Performance measurement in organizations – including balanced scorecard and variance analysis
- Costing healthcare services, including the use activity based calculation
- Budgeting and incentive systems based on budget performance
- Internal markets, including calculating transfer pricing
Learning outcome
To provide the student with fundamental concepts and management control tools of health organizations, including cost and performance management, costing health care services for decision-making, and control and the organization of internal markets.
Admission
Students who are admitted to study programmes at UiO must each semester register which courses and exams they wish to sign up for in Studentweb.
If you are not already enrolled as a student at UiO, please see our information about admission requirements and procedures.
Prerequisites
Formal prerequisite knowledge
None
Overlapping courses
10 credits overlap with H?KON1202 – Bedrifts?konomi 2 (discontinued)
Teaching
Lectures and seminars with required exercises and qualification test. Students must pass the exercises and the qualification test to qualify for the final exam.
Examination
Compulsory exercises and a qualification test, and a four hour written exam.
The compulsory exercises and a qualification test have to be passed before the exam. The qualification test is a multiple choice test which is conducted on Fronter. It will be possible to make several attempts over a limited time period. Students who previously have had their compulsory coursework approved do not need to perform the coursework again.
Examination support material
Calculator (only the calculator Citizen SR-270X is allowed).
Language of examination
English.
Grading scale
Grades are awarded on a scale from A to F, where A is the best grade and F is a fail. Read more about the grading system.
Explanations and appeals
Resit an examination
Withdrawal from an examination
It is possible to take the exam up to 3 times. If you withdraw from the exam after the deadline or during the exam, this will be counted as an examination attempt.
Special examination arrangements
Application form, deadline and requirements for special examination arrangements.
Evaluation
The course is subject to continuous evaluation. At regular intervals we also ask students to participate in a more comprehensive evaluation.