Management accounting (5 cr)
Code: LT00AB03-3012
General information
- Enrollment
- 15.08.2020 - 04.09.2020
- Registration for the implementation has ended.
- Timing
- 07.09.2020 - 13.12.2020
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Distance learning
- Unit
- Liiketalouden koulutusyksikkö, Mikkeli (vanhennettu)
- Campus
- Ecampus
- Teaching languages
- Finnish
- Seats
- 20 - 60
- Degree programmes
- Degree Programme in Business Management
- Teachers
- Kristiina Kinnunen
- Teacher in charge
- Kristiina Kinnunen
- Groups
-
LTMI19SVABusiness Management, online studies
- Course
- LT00AB03
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
You know how to
a.use professional vocabulary systematically
c.identify interrelated tasks
e. use the key models, methods, software and technologies of the professional field
Course material
Laskentatoimi, Jormakka ym. (Edita 2015 tai uudempi) soveltuvin osin. Kirja löytyy myös e-kirjana.
Muu opintojakson materiaali.
Student workload
5 op = noin 135 tuntia opiskelua opintojakson suoritusvaatimusten mukaisesti.
Further information
Opettaja ilmoittaa kurssiavaimen s-postilla ennen opintojen alkua. Kurssialustalle tulee kirjautua viikon kuluessa opintojakson alkamisesta.
Evaluation scale
1-5
Qualifications
Business and financial mathematics, or eqvivalent knowledge