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Management accounting (5 cr)

Code: LL00CU27-3004

General information


Enrollment

12.04.2021 - 25.04.2021

Timing

01.09.2021 - 31.12.2021

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

Degree programmes

  • Degree Programme in Business Logistics

Teachers

  • Jarmo Kulhelm

Teacher in charge

Ari Helle

Groups

  • LLKT20SP
    Business Logistics, 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?

Evaluation scale

1-5