Management accounting (5cr)

Objective

Students demonstrate their know-how of 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. Students know how to utilize digital technology in cost accounting and in evaluating the profitability of an enterprise.

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? How can digital technology be utilized in cost accounting and in evaluating the profitability of an enterprise?

Evaluation

a. Osaat käyttää johdonmukaisesti sisäisen laskentatoimen ammattikäsitteitä.
c. Osaat hahmottaa tehtäväkokonaisuuksia.
e. Osaat käyttää keskeisiä sisäisen laskentatoimen menetelmiä ja tekniikoita.

Qualifications

No prerequisites.