ØABED2100 Managerial Accounting II Course description

Emnet er en innføring i de grunnleggende metodene og teknikkene i driftsregnskap og budsjettering. Studentene skal tilegne seg kunnskaper og ferdigheter om fremskaffelse, analyse og kommunikasjon av relevant beslutningsinformasjon.

• Completed course SYKK/SYKP1400 Diseases and Health Deficits, 10 credits
• Passed course SYKK/SYKP1300 Pharmacology and Drug Administration, 5 credits

This course teaches students about patients and next-of-kin in an acute and critical context, and what the nurse’s areas of responsibility entail. Students will learn to communicate and cooperate with patients and next-of-kin in situations of stress and crisis. They will also become familiar with key phenomena in nursing, such as hope, insecurity, fear, fatigue, pain and nausea. Systematic observation and assessment, nursing of somatic diseases, pre and postoperative nursing, competent drug administration and health guidance are also part of the course.

Kunnskaper

Studenten har

• bred kunnskap som danner grunnlag for å utvikle og bruke relevante økonomiske styringsdata og styringssystemer i løpende oppfølging av virksomheter så vel som i spesielle beslutningssystemer
• kunnskaper om ulike finansielle og ikke-finansielle prestasjonsmål, samt oppøvet evne til å vurdere fordeler og ulemper med disse
• kunnskaper om tradisjonelle verktøy for kalkulasjon og budsjettering
• kunnskaper om nyere ideer og verktøy for planlegging, oppfølging og kontroll

Ferdigheter

Studentene kan

• fordele kostnader fra art via kostnadssted/aktivitet til kalkyleobjekt
• utføre produktkalkulasjon etter selvkost- og bidragsprinsippet for bedrifter i ulike bransjer herunder aktivitetsbasert kalkulasjon, og forstå de grunnleggende forutsetningene for og svakhetene med de ulike kalkulasjonsmetodene
• forstå tankegangen ved normalkostkalkulasjon og kjenne forutsetningene og formålet med driftsregnskap basert på normalkost, og kunne utarbeide normalkostregnskap
• utføre kalkulasjon etter standardkostmetoden, aktivitetskorrigere virksomhetens budsjett og utarbeide driftsregnskap basert på standardkost, herunder fleksibelt budsjett
• beregne og forklare resultatvirkningen av beholdningsendringer
• foreta avviksanalyse, forklare årsaker til avvik og foreslå iverksetting av tiltak
• identifisere beslutningsrelevante kostnader og inntekter og løse ulike beslutningsproblemer
• drøfte formålet med budsjettering og utarbeide hovedbudsjettene for likviditet, resultat og balanse, og hvordan budsjettprosesser kan organiseres

Generell kompetanse

Studenten

• kan utvikle egne modeller i regneark i arbeidet med ferdighetene over
• har i tillegg til tradisjonelle økonomistyringssystemer også kunnskaper om nyere ideer for planlegging, oppfølging og kontroll

After completing the course, the student is expected to have achieved the following learning outcomes defined in terms of knowledge, skills and competence:

Knowledge

The student

• is capable of describing the patients’ subjective experiences of disease and suffering and the importance of hope amidst serious illness
• is capable of explaining the most common reactions to crises in the event of illness and loss
• is capable of describing patient-centred nursing of children and adults
• is capable of describing pre and postoperative nursing of children and adults
• is capable of describing the phenomena pain, treatment of pain and pain relief
• is capable of explaining key concepts in the nurse’s pedagogical responsibilities: guidance, counselling, health guidance and shared decision-making
• is capable of explaining how the patient’s health competence is significant for life style changes and shared decision-making

Skills

The student

• is capable of performing nursing work through systematic observation, assessment and documentation of the patient’s resources, problems and needs
• is capable of applying mapping tools such as ABCDE (airway, breathing, circulation, disability, expose) and NEWS (National Early Warning Score) and the communication tool ISBAR (Identify, Situation, Background, Assessment, Recommendation)
• is familiar with the classification system (ICNP® - International Classification for Nursing Practice)
• is capable of carrying out and assessing relevant nursing procedures
• is capable of applying relevant medical technology in the practical performance of nursing
• is capable of recognising stress and crisis situations in the event of loss and disease and adapting communication based on this
• is capable of communicating with children, adolescents and parents/guardians adapted to the level of development/cognitive function and the condition
• is capable of applying educational principles when imparting information, teaching and counselling patients and next-of-kin
• is capable of implementing measures in the event of sub-acute and acute incidents
• is capable of identifying ethical dilemmas in practice and reflect on different choices of action
• is capable of carrying out and explaining nursing to patients with the most common symptoms, diseases, care pathways and treatment in the nursing practice

Competence

The student is capable of

• integrating knowledge from pathophysiology and pharmacology in the performance of nursing
• reflecting on responsible drug administration at an individual and systematic level
• demonstrating responsibility, engagement, independence and can follow professional ethical guidelines when encountering patients, next-of-kin and colleagues
• reflecting on his/her own professional practice and progression
• reflecting on how culture and a cultural understanding can be significant in assessments, planning, performance and evaluation of nursing

Practical training: in the specialist health service (medicine/surgery) (8 weeks), supervised by the practical training supervisor and contact lecturer and simulations and skills treining (4 weeks). Includes digital learning resources, case studies, simulation and skills training and seminars.

Part 1 Assessment of practical training

Practical training has requirements for attendance, self-presentation for the start of the practice and self-assessment for the mid- and final assessment.

Part 2 Supervised individual written exam

The following must have been approved in order for the student to take part 2 of the exam:

• participation in the SF-unit, compulsory attendance of 90 %, includes the following topics:

  • patients’ experiences, reactions and needs in connection with acute and critical illness
  • health guidance in the event of disease and health deficits
  • systematic mapping and assessment in acute and critical situations
  • nursing children in hospital

Combined assessment and exam

Part 1 Assessment of practical training.

The assessment takes its point of departure in given criteria based on learning outcomes for the course, assessment criteria, the continuous assessment, the suitability assessment and compulsory activities carried throughout the practical training. Students’ practical training can only be assessed if their attendance is sufficiently high (90%). For more information, see the general part of the programme description about the assessment of practical training.

If the student has failed the practical training, the whole practical training course must be retaken. This includes associated requirements.

Part 2 Supervised individual written exam

• 4 hours

Part 1 and part 2 can be taken independently of each other. The student must have obtained a pass on both parts in order to pass the course as a whole and earn the credits.

Part 2 One (1) A4 sheet of paper with the student’s own notes on both sides. The notes can be written by hand or on a computer, but must not include copies/photos from books/literature.

Part 1 Pass/fail. Part 2 Grade scale A-F.

Grade scale stated on diploma.

Part 1 Contact lecturer approves the examination after recommendation from practical training supervisor. The final decision on whether to award a pass or fail grade is made by the university. Part 2 Two examiners assess the examinations. At least 10% of the examination papers will be assessed by an external examiner. The external examiner’s assessment shall benefit all students.