Management AccountingLaajuus (5 cr)

Objective

Students can demonstrate their know-how in the main professional terminology related to management accounting. Students can compute costs for a good produced or service provided by applying different accounting methods. Students can evaluate the profitability of an enterprise based on the cost-volume-profit analysis. 

Content

What are the stages in cost accounting? How are costs computed for a good produced or service provided by using different accounting methods? How is the cost-volume-profit analysis utilized when evaluating the profitability of an enterprise? 

Qualifications

No prerequisites. 

Assessment criteria, good (3)

a. Students can systematically use professional terminology related to management accounting. c. Students can identify interrelated tasks. e. Students can use the key methods and techniques of the management accounting field.