HME4304 – Cost accounting and budgeting

Schedule, syllabus and examination date

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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.


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Formal prerequisite knowledge


Overlapping courses

10 credits overlap with HØKON1202 – Bedriftsøkonomi 2


Lectures and seminars with required exercises and qualification test. Students must pass the exercises and the qualification test to qualify for the final exam.


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


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.


The course is subject to continuous evaluation. At regular intervals we also ask students to participate in a more comprehensive evaluation.

Facts about this course






Spring 2013


Spring 2013

Teaching language