Management Accounting (Controlling)Laajuus (5 op)

Osaamistavoitteet

The student knows the principles of management accounting and the role of management accounting in decision-making . Student is able to draw up product calculations and results and financial budgets. The student is aware of sustainable development´s requirements in making financial decisions.

Sisältö

Backround to Cost and Management Accounting. The course emphasises the use of accounting information for internal planning and control purposes. Classification of different type of costs. Product costing methods. Budgeting and budgetary control including performance evaluation. Investment profitability evaluations and project-costs follow-up.

Arviointikriteerit, hyvä (3)

Two written exams, assignments. Excellent 90-100 % (5), good 80-89 %(4), satisfactory 70-79 % (3), passable 50-69 % (1-2), fail < 50 % (0)