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Management accountingLaajuus (5 cr)

Code: LL00CU27

Credits

5 op

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Enrollment

08.04.2024 - 21.04.2024

Timing

01.08.2024 - 31.12.2024

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
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • LLKT23SV
    Business Logistics, online studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

08.04.2024 - 21.04.2024

Timing

01.08.2024 - 31.12.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Seats

20 - 40

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • LOKT22SP
    Logistics, full-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Materials

In learn.

Teaching methods

Not available.

Employer connections

No.

Evaluation scale

1-5

Enrollment

08.04.2024 - 21.04.2024

Timing

01.08.2024 - 31.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Contact teaching, 80 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Seats

20 - 40

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • LOKT22SM
    Logistics, part-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Materials

In learn.

Teaching methods

Not available.

Employer connections

Not available.

Evaluation scale

1-5

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

Department of Logistics and Marine Technology

Campus

Ecampus

Teaching languages
  • Finnish
Seats

16 - 50

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Jarmo Kulhelm
Teacher in charge

Ari Helle

Groups
  • LLKT22SV
    Business Logistics, online studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

06.04.2023 - 21.04.2023

Timing

04.09.2023 - 31.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Seats

15 - 50

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • LOKT21SP
    Logistics, full-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

06.04.2023 - 21.04.2023

Timing

04.09.2023 - 31.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Seats

15 - 50

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • LOKT21SM
    Logistics, part-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

06.04.2022 - 22.04.2022

Timing

26.08.2022 - 15.12.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • LOKT20SP
    Logistics, full-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

06.04.2022 - 22.04.2022

Timing

26.08.2022 - 15.12.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Department of Logistics and Marine Technology

Campus

Ecampus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • LLKT21SV
    Business Logistics, online studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

06.04.2022 - 22.04.2022

Timing

01.08.2022 - 18.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT20SM1
    Logistics, part-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

06.04.2022 - 22.04.2022

Timing

01.08.2022 - 18.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT20SM2
    Logistics, part-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

08.11.2021 - 21.11.2021

Timing

10.01.2022 - 07.05.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Business Logistics
Teachers
  • Tapio Jukka
Teacher in charge

Tapio Jukka

Groups
  • LLKT19SM
    Business Logistics, part-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5

Enrollment

08.11.2021 - 21.11.2021

Timing

10.01.2022 - 01.05.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • LOKT19SP
    Logistics, full-time studies

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Evaluation scale

1-5