Management accountingLaajuus (5 cr)

Objective

Students know the basics of cost and management accounting. Students can compute costs for a good produced or service provided by applying different accounting methods. Students can evaluate the profitability of an enterprise based on the cost-volume-profit analysis.  

Content

How to prepare an income statement and compute costs in different types of companies? How to compute costs for a good or service produced by using different accounting methods? How to use the cost-volume-profit analysis when evaluating the profitability of an enterprise?  

Qualifications

Attending the course requires financial accounting know-how and skills. 

Assessment criteria, good (3)

a. Students can systematically use professional vocabulary related to management accounting. c. Students can identify interrelated tasks. e. Students can use the key methods and techniques of management accounting field.