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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

02.09.2024 - 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

02.09.2024 - 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?

Opiskelumateriaali

In learn.

Yksilölliset oppimisväylät

Not available.

TKI ja työelämäyhteistyö

No.

Evaluation scale

1-5

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 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?

Opiskelumateriaali

In learn.

Yksilölliset oppimisväylät

Not available.

TKI ja työelämäyhteistyö

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?

Opiskelumateriaali

Suomela, Manninen Lyly-Yrjänäinen: Laskentatoimi johtamisen tukena (Business Edita), tai muu kirja, josta löytyy opintojaksolla käsiteltävää teoria-aineistoa.
Opintojakson Learn-alustalla oleva materiaali.

Yksilölliset oppimisväylät

E-kampus toteutus, mutta halutessaan opiskelija voi valita myös lähitoteutuksen luokassa korvaamaan tämän verkkototeutuksen.

TKI ja työelämäyhteistyö

Ei TKI-osuutta. Kurssi on luonnostaan työelämäläheinen.

Tentit ja muut määräajat

Suoritettavat tehtävät ja lopputentti.

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?

Opiskelumateriaali

Suomela, Manninen Lyly-Yrjänäinen: Laskentatoimi johtamisen tukena (Business Edita), tai muu kirja, josta löytyy opintojaksolla käsiteltävää teoria-aineistoa.
Opintojakson Learn-alustalla oleva materiaali.

Yksilölliset oppimisväylät

Työviikkopohjainen opintoväylä:
Aktiivinen osallistuminen lähiopetukseen, oppimistehtävät ja tentti.

Yksilöllinen opintoja nopeuttava opintoväylä:
Opintojaksolla ei ole opintoja nopeuttavaa opintoväylää.

Työhön integroitu opintoväylä:
Ei työhön integroitua opintoväylämahdollisuutta.

TKI ja työelämäyhteistyö

Ei TKI-osuutta. Kurssi on luonnostaan työelämäläheinen.

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?

Opiskelumateriaali

Kaikki materiaali tulee Learn-kurssipohjalle.

Yksilölliset oppimisväylät

Työviikkopohjainen opintoväylä:
Aktiivinen osallistuminen lähiopetukseen, oppimistehtävät ja tentti.

Yksilöllinen opintoja nopeuttava opintoväylä:
Opintojaksolla ei ole opintoja nopeuttavaa opintoväylää.

Työhön integroitu opintoväylä:
Ei työhön integroitua opintoväylämahdollisuutta.

TKI ja työelämäyhteistyö

Ei TKI-osuutta. Kurssi on luonnostaan työelämäläheinen.

Evaluation scale

1-5