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Management accounting (5 cr)

Code: LL00CU27-3010

General information


Enrollment

06.04.2022 - 22.04.2022

Timing

01.08.2022 - 18.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages

  • Finnish

Degree programmes

  • Degree Programme in Logistics

Teachers

  • Maisa Räsänen

Teacher in charge

Maisa Räsänen

Groups

  • LOKT20SM2
    Logistics, part-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