Management accounting (5 cr)
Code: IB00CP21-3004
General information
- Enrollment
-
15.08.2020 - 04.09.2020
Registration for the implementation has ended.
- Timing
-
07.09.2020 - 31.12.2020
Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 3 cr
- Virtual portion
- 2 cr
- Mode of delivery
- Blended learning
- Unit
- Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)
- Campus
- Kouvola Campus
- Teaching languages
- English
- Seats
- 0 - 35
- Degree programmes
- Degree Programme in Digital International Business
- Teachers
- Jarmo Kulhelm
- Teacher in charge
- Jarmo Kulhelm
- Groups
-
IBKV19SP1Digital international business, International marketing
-
IBKV19SP2Digital international business, Global supply chain management
- Course
- IB00CP21
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 equivalent knowledge