Management accounting (5 cr)
Code: AV00DF39-3001
General information
Timing
07.01.2019 - 03.03.2019
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Open UAS and Continuing Education
Campus
Mikkeli Campus
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business Management
Teachers
- Anna-Mari Kämppi
Teacher in charge
Anna-Mari Kämppi
Groups
-
AVMILT18KMINIPO
Objective
You demonstrate the understanding of the basics of management accounting.
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You demonstrate the understanding of the basics of investments and budgeting.
Content
What is the role of management accounting in decision making?
How to categorise the revenues and costs of an enterprise?
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 and budgeting in financial planning?
Evaluation scale
1-5
Qualifications
Business and financial mathematics, or eqvivalent knowledge