Skip to main content

Management accounting (5 cr)

Code: LT00AB03-3011

General information


Enrollment

15.08.2020 - 04.09.2020

Timing

31.08.2020 - 29.11.2020

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

  • Finnish

Seats

20 - 70

Degree programmes

  • Degree Programme in Business Management

Teachers

  • Marita Kankaanranta

Teacher in charge

Marita Kankaanranta

Groups

  • LTKV19SP1
    Business, full-time studies
  • LTKV19SP2
    Business, full-time studies
  • LTKV19SP3
    Business, full-time studies

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