Business Economics 2 2024/2025

Danish title

Erhvervsøkonomi 2

Study programme

Business Economics & Information Technology

Type of education

Full time education

Level of education

Bachelor Programme

Semester

2. semester

Duration of the subject/module

2 semestre

Ects

Programme elements

Compulsory

Language

Danish

Start time

Autumn

Spring

Location

Guldbergsgade 29 N, København N

Subject number

9141212

Responsible for the subject(s)/modul(es)

Finn Andersen ‏

Sertan Yucel ‏

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.
Knowledge
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.
Skills
The student masters skills related to the use of
• theories and methods for assessing an organisation, departments and employees' financial performance
• financial control budgets.
Competences
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
Subject/module is tested with the following modules
9141211, 9141213, 9141214, 9141215, 9141216
There are three part-exams in the semester, each weighted 20 pct., 20 pct. and 60 pct. The exams are with an internal examiner.
- The student must take part in all the part-exams and submit an assignment. Otherwise, one will be disenrolled from the programme.
- Part-exam 1 and part-exam 2 need not necessarily be passed.
- Part-exam 3, also known as the semester project, must be passed.
- The semester is passed, if the student achieves a total grade of 02 without rounding up.
- If the semester is not passed, the student must take part in re-exams of those part-exams, that was not passed, so the total semester is passed.
- If more than one part-exam is not passed, the re-exams must be passed in the same order, they had on the semester, until the total semester is passed.

When the part-exams will take place, will be published on KEA's learning platform at the start of the semester.
Type of exam
Combined written and oral examination
The part-exams that are weighted 20 pct. are written exams.

The part-exams test whether the learning objectives for the individual semester modules have been. However, the part-exams that are weighted 20 pct. focus mainly on the learning objectives for the knowledge and skills categories.

The part-exam that is weighted 60 pct. is a written assignment with an individual oral defence.
It is the project submitted by the student that serves as the starting point for the oral part of the part-exam that is weighted 60 pct. The 60 pct. part-exam tests the learning objectives within the categories of knowledge, skills and competencies for all the semester modules.

The oral exam lasts 30 min. incl. grading. An overall grade is given according to the 7-point grading scale.
Formal requirements
The exam project must be interdisciplinary and problem oriented.

The School lays down the actual requirements for the project, which will combine essential fields of the 2rd semester teaching. The School must secure that the project description and any assignment formalia is given to the students and the examiners.

Handing in Report
The report must not exceed 35 standard pages excluding appendices. Appendices should be kept to a minimum.
Individual exam or group exam
Individual
Exam languages
Danish (Norwegian/Swedish)
Duration
1. Individual presentation based on report: 5 minutes.
2. Individual examination: 20 minutes.
3. Discussion of performance and announcement of grade: 5 minutes.
This exam is a common exam for all teaching subjects at 3. semester.
Type of evaluation
7-point grading scale
Examiners
Internal censure
Exam criteria
The overall grade for the semester is the weighted result of part-exam 1, part-exam 2 and part-exam 3/the semester project.
The overall grade is the arithmetic rounded result to the nearest grade on the 7-point grading scale and it is the weighted result of:
- The grade for part-exam 1 (20 pct.).
- The grade for part-exam 2 (20 pct.).
- The grade for part-exam 3/the semester project (60 pct.).
The grade of 02 cannot be obtained by rounding up.

The evaluation of the students performance is based on the degree to which it complies with the purpose and learning objectives of the subjects, as described in the curriculum.

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 74 hours of instruction, which corresponds to 98 lessons (1 lesson = 45 min.) and 54% 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