Making strategies operational
The focus of the concentration is on driving the company towards its goals by making its strategy operational. There is a big difference between making a strategy and making it happen. Often this process is made difficult by vaguely defined goals or differences in perception of the strategy throughout the organisation. You will learn how to deal with these challenges by interpreting the strategy, breaking it down into smaller parts and making the goals concrete and measurable. This will enable you to create a uniform and tangible understanding of the strategy, from board level, down through management to the individual employee.
Tools for decision making
Knowing the effectiveness and the limitations of measurements is an important part in achieving this end. By using theories and models in management accounting, you will be able to measure everything from transaction cost and company value, to customer and employee satisfaction. You will learn about the strengths and weaknesses of these tools, and how they can create a foundation for decision making. The knowledge you gain from this will give you deep insight into the inner workings of the organisation, and allow you to understand how value is created in the company, and at what cost.
Cost and performance management
Accounting is the number one business language, and it creates the foundation for discussions of a company’s financial performance, but also of the non-financial dimensions of performance, such as customer satisfaction, employee satisfaction, and competence development, all playing a major role in the creation of value in the organisation.
Working with measurement and evaluation systems, the provision of incentives and adjustments of behavior hold the potential for controlling cost and performance at all levels in the organisation, and ensure value creation. By developing and analysing such performance and risk measurement systems, you create transparency in the company, and this allows you to identify potential strategic as well as operational problems as they arise within the company. This could for example be a sudden increase in expenses, reduced quality, high employee turnover or continuous difficulties in reaching strategic goals. To deal with these problems, you will learn how to design and implement incentive systems through which you can coordinate and motivate departments, teams or individuals to change their behavior and correct the situation.
SPECIFIC ENTRY REQUIREMENTS
This is a concentration under the MSc in Economics and Business Administration (cand.merc.) programme. MSc EBA / cand.merc. has 14 concentrations, each with a limited number of places. The entry requirements below are the same for all concentrations, but take special note of the selection criteria which are unique to each one.
The MSc EBA/cand.merc. graduate programme is the natural progression for the following bachelor degrees: HA Almen from CBS, HA i projektledelse, HA i Europæisk Business, BSc in International Shipping and Trade from CBS, BSc IB from CBS and BSc SEM from CBS. These bachelor degrees fulfil the entry requirements for the MSc EBA/cand.merc. programme (note that, depending on the concentration, the language requirement must also be fulfilled).
Applicants who do not have one of the above mentioned bachelor degrees can also be qualified for the programme, if the academic areas listed below are covered in full and as prescribed. Your educational background will be subject to an overall individual assessment in order to establish whether the following specific entry requirements are met:
|45 ECTS-points in the following core academic areas, with a minimum of 5 ECTS-points within each:
|45 ECTS-points in Business Administration/Economics|
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