HME4304 - Cost accounting and budgeting
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 at UiO must apply for courses in StudentWeb.
International applicants, if you are not already enrolled as a student at UiO, please see our information about admission requirements and procedures for international applicants.
Prerequisites
Formal prerequisite knowledge
None
Overlapping courses
10 credits overlap with HĂKON1202 - Bedriftsøkonomi 2.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
You may request an explanation of your grades, and you may also appeal against your grades or make a complaint about formal examination errors. Read more about explanations and appeals.
Resit an examination
You can usually resit an exam, but the conditions depend on whether you had a valid reason for absence from the regular exam. Read more about resitting an exam.
Withdrawal from an examination
A student may sit this exam up to 3 times. If a student wishes to withdraw from the exam, s/he must do so in StudentWeb at least two weeks prior to the first day of the exam. Failure to do so will be counted as one of the three opportunities to sit the exam.
Special examination arrangements
If you have a disability or a health problem that entails significant inconvenience in an examination situation, you may be considered for special examination arrangements. Mothers who are breastfeeding may apply for extra time to complete the exam.
Evaluation
Feedback from our students is essential to us in our efforts to ensure and further improve the high quality of our programmes and courses. All courses are subject to continuous evaluation. At regular intervals we also ask students on a particular course to participate in a more comprehensive, periodic evaluation of this course.