Management accounting (5 cr)
Code: LY00DT59-3004
General information
Enrollment
12.04.2021 - 25.04.2021
Timing
06.09.2021 - 31.12.2021
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Campus
Savonlinna Campus
Teaching languages
- Finnish
Seats
0 - 50
Degree programmes
- Degree Programme in Turvallisuusala
Teachers
- Anna-Mari Kämppi
Teacher in charge
Anna-Mari Kämppi
Groups
-
TUSA20SPBusiness Management, safety and security, full-time studies
Objective
You demonstrate your 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 your understanding of the basics of 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 budgeting in financial planning?
Evaluation scale
1-5
Qualifications
Business and financial mathematics, or equivalent knowledge