Management accounting (5 cr)
Code: IB00CP21-3004
General information
Enrollment
15.08.2020 - 04.09.2020
Timing
07.09.2020 - 31.12.2020
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Campus
Kouvola Campus
Teaching languages
- English
Seats
0 - 35
Degree programmes
- Degree Programme in Digital International Business
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
IBKV19SP1Digital international business, International marketing
-
IBKV19SP2Digital international business, Global supply chain management
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 equivalent knowledge