Copenhagen School of Design and Technology


Business Economics 2

Danish title
Erhvervsøkonomi 2
Study programme
Business Economics & Information Technology
Type of education
Full time education
Level of education
Bachelor Programme
2. semester
Duration of the subject/module
2 semestre
Programme elements
Start time
Guldbergsgade 29 N, København N
Subject number
Responsible for the subject(s)/modul(es)
Finn Andersen
  • Purpose and learning objectives

    In Business Economics 2, students learn how to work with management accounting. Management accounts are tools to support decisions by management on the financial management of a company's sales, customers, costs, capacity, etc., based on a comparison of expected and realised results. It also includes working with financial statements, cost allocation systems, key figures and budgets and understanding how they can be used in a company's financial management.


    The student has gained development-based knowledge, understanding and an ability to reflect on applied theories and methods regarding
    • costs and income optimisation
    • financial management, including the use of key figures
    • investment and a company’s ability to generate a return
    • cost allocation systems.


    The student masters skills related to the use of
    • theories and methods for assessing an organisation, departments and employees' financial performance
    • financial control budgets.


    The student is able to handle complex and development-oriented issues regarding
    • presentation of financial management and accounts to business partners.

    The student is able to identify their own learning requirements and develop their own knowledge, skills and competencies in relation to
    • business economics.

  • Type of instruction
    During class there will be both group work and lectures
  • Exam

    The learning outcomes of the exam are identical with the learning outcomes of the subject(s)/modul(es)

    Exam in one or more subjects
    A written report and an oral exam
    Type of exam
    Combined written and oral examination
    Individual exam or group exam
    Individual or group, 5-7 max participants
    Exam languages
    Type of evaluation
    7-point grading scale
    Internal censure
hours of teaching
hours of preparation
The figure shows the extent of workload related to the subject divided into different study activities.

In the subject Business Economics 2 you will receive 82 hours of instruction, which corresponds to 109 lessons (1 lesson = 45 min.) and 60% of your total workload for the subject.

The teaching primarily consists of the following activities: internal lecturers.
The preparation primarily consists of the following activities: reading the curriculum.

Read about KEAs Study Activity Model

*KEA can deviate from the number of hours if this is justified by special circumstances