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
-
LLKT23SVBusiness 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
-
LOKT22SPLogistics, 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
-
LOKT22SMLogistics, 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
-
LLKT22SVBusiness 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
-
LOKT21SPLogistics, 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
-
LOKT21SMLogistics, 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