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Management accountingLaajuus (5 cr)

Code: LY00DT59

Credits

5 op

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Qualifications

Business and financial mathematics, or equivalent knowledge

Materials

Studies related to cost accounting.

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 13.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Ecampus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Salla Vaahersalo
Teacher in charge

Salla Vaahersalo

Groups
  • LLKT23SV
    Business Logistics, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Materials

Provided when course starts.

Teaching methods

Scheduled track:
Schedule provided in Learn.

Independent track:
Must be agreed with the teacher beforehand.

Work integrated track:
Student provides a plan created in cooperation with the employer. Plan must be composed according to course contents and goals.

Employer connections

If possibilities occur.

Exam schedules

Provided in Learn when course starts.

International connections

N/A

Student workload

135 h

Evaluation scale

1-5

Assessment methods and criteria

Kiitettävä (5), hyvä (4-3), tyydyttävä (2-1), hylätty (0)

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 31.12.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Savonlinna Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Turvallisuusala
Teachers
  • Tommi Pälli
Teacher in charge

Tommi Pälli

Groups
  • TUSA23SP
    Business Management, safety and security, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Materials

Studies related to cost accounting.

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 15.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Kristiina Kinnunen
Teacher in charge

Kristiina Kinnunen

Groups
  • LTMI23SVA
    Business Management, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Materials

Studies related to cost accounting.

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 15.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Kristiina Kinnunen
Teacher in charge

Kristiina Kinnunen

Groups
  • LTMI23SVB
    Business Management, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Materials

Studies related to cost accounting.

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 15.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

3.5 op

Mode of delivery

30 % Contact teaching, 70 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Mikkeli Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Kristiina Kinnunen
Teacher in charge

Kristiina Kinnunen

Groups
  • LTMI23SM
    Business Management, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Materials

Studies related to cost accounting.

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 17.12.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV23SP2
    Business, full-time studies
  • LTKV23SP1
    Business, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 17.12.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV23SP3
    Business, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.11.2023 - 17.11.2023

Timing

08.01.2024 - 31.05.2024

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV23KM4
    Business, part-time studies
  • LTKV23KM5
    Business, part-time studies
  • LTKV23KM3
    Business, part-time studies
  • LTKV23KM2
    Business, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Materials

Studies related to cost accounting.

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.11.2023 - 17.11.2023

Timing

08.01.2024 - 31.05.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV23KM4
    Business, part-time studies
  • LTKV23KM5
    Business, part-time studies
  • LTKV23KM3
    Business, part-time studies
  • LTKV23KM2
    Business, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Materials

Studies related to cost accounting.

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2023 - 21.04.2023

Timing

04.09.2023 - 08.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Ecampus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Salla Vaahersalo
Teacher in charge

Salla Vaahersalo

Groups
  • LLKT22SV
    Business Logistics, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Materials

Provided when course starts.

Teaching methods

Scheduled track:
Schedule provided in Learn.

Independent track:
Must be agreed with the teacher beforehand.

Work integrated track:
Student provides a plan created in cooperation with the employer. Plan must be composed according to course contents and goals.

Employer connections

If possibilities occur.

Exam schedules

Provided in Learn when course starts.

International connections

N/A

Student workload

135 h

Evaluation scale

1-5

Assessment methods and criteria

Excellent (5), Good (3-4), Satisfactory (1-2), Fail (0)

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2023 - 21.04.2023

Timing

04.09.2023 - 10.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Kristiina Kinnunen
Teacher in charge

Kristiina Kinnunen

Groups
  • LTMI22SVA
    Business Management, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2023 - 21.04.2023

Timing

04.09.2023 - 10.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Kristiina Kinnunen
Teacher in charge

Kristiina Kinnunen

Groups
  • LTMI22SVB
    Business Management, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2023 - 21.04.2023

Timing

04.09.2023 - 17.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV22SP2
    Business, full-time studies
  • LTKV22SP1
    Business, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2023 - 21.04.2023

Timing

04.09.2023 - 17.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV22SP3
    Business, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2023 - 21.04.2023

Timing

04.09.2023 - 31.12.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Savonlinna Campus

Teaching languages
  • Finnish
Seats

0 - 50

Degree programmes
  • Degree Programme in Turvallisuusala
Teachers
  • Tommi Pälli
Teacher in charge

Tommi Pälli

Groups
  • TUSA22SP
    Business Management, safety and security, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2023 - 21.04.2023

Timing

28.08.2023 - 15.10.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Mikkeli Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Anna-Mari Kämppi
Teacher in charge

Anna-Mari Kämppi

Groups
  • LTMI22SM
    Business Management, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

07.11.2022 - 18.11.2022

Timing

09.01.2023 - 09.04.2023

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV22KM1
    Business, part-time studies
  • LTKV22KM5
    Business, part-time studies
  • LTKV22KM2
    Business, part-time studies
  • LTKV22KM3
    Business, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

07.11.2022 - 18.11.2022

Timing

09.01.2023 - 09.04.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV22KM1
    Business, part-time studies
  • LTKV22KM5
    Business, part-time studies
  • LTKV22KM2
    Business, part-time studies
  • LTKV22KM3
    Business, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2022 - 22.04.2022

Timing

05.09.2022 - 11.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Kristiina Kinnunen
Teacher in charge

Kristiina Kinnunen

Groups
  • LTMI21SVA
    Business Management, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2022 - 22.04.2022

Timing

05.09.2022 - 11.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Kristiina Kinnunen
Teacher in charge

Kristiina Kinnunen

Groups
  • LTMI21SVB
    Business Management, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2022 - 22.04.2022

Timing

29.08.2022 - 06.11.2022

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV21SP2
    Business, full-time studies
  • LTKV21SP1
    Business, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2022 - 22.04.2022

Timing

29.08.2022 - 06.11.2022

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV21SP3
    Business, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2022 - 22.04.2022

Timing

29.08.2022 - 16.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Ecampus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Salla Vaahersalo
Teacher in charge

Salla Vaahersalo

Groups
  • LLKT21SV
    Business Logistics, online studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2022 - 22.04.2022

Timing

29.08.2022 - 31.12.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Savonlinna Campus

Teaching languages
  • Finnish
Seats

0 - 50

Degree programmes
  • Degree Programme in Turvallisuusala
Teachers
  • Tommi Pälli
Teacher in charge

Tommi Pälli

Groups
  • TUSA21SP
    Business Management, safety and security, full-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

06.04.2022 - 22.04.2022

Timing

22.08.2022 - 16.10.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Mikkeli Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Mailis Kervinen
  • Anna-Mari Kämppi
Teacher in charge

Anna-Mari Kämppi

Groups
  • LTMI21SM
    Business Management, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

14.03.2022 - 31.03.2022

Timing

16.05.2022 - 14.08.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • VV2021-2022
    Optional studies 2021-2022

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

08.11.2021 - 21.11.2021

Timing

17.01.2022 - 11.04.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 70

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV21KM2
    Business, part-time studies
  • LTKV21KM3
    Business, part-time studies
  • LTKV21KM4
    Business, part-time studies
  • LTKV21KM5
    Business, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Enrollment

08.11.2021 - 21.11.2021

Timing

10.01.2022 - 11.04.2022

Number of ECTS credits allocated

5 op

Virtual portion

3 op

RDI portion

1 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 70

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Marita Kankaanranta
Teacher in charge

Marita Kankaanranta

Groups
  • LTKV21KM2
    Business, part-time studies
  • LTKV21KM3
    Business, part-time studies
  • LTKV21KM4
    Business, part-time studies
  • LTKV21KM5
    Business, part-time studies

Objective

You demonstrate your understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate your understanding of the basics of budgeting.

Content

What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
How to apply the cost-volume-profit analysis when evaluating the profitability of an enterprise?
How does the price setting affect the profitability of an enterprise?
What is the role of budgeting in financial planning?

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge