Management accounting (5 cr)
Code: LT00AB03-3014
General information
- Enrollment
- 15.08.2020 - 04.09.2020
- Registration for the implementation has ended.
- Timing
- 24.08.2020 - 25.10.2020
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 2 cr
- Virtual portion
- 3 cr
- Mode of delivery
- Blended learning
- Unit
- Liiketalouden koulutusyksikkö, Mikkeli (vanhennettu)
- Campus
- Mikkeli Campus
- Teaching languages
- Finnish
- Seats
- 20 - 60
- Degree programmes
- Degree Programme in Business Management
- Teachers
- Anna-Mari Kämppi
- Teacher in charge
- Anna-Mari Kämppi
- Groups
-
LTMI19SMBusiness Management, part-time 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
Jormakka, Koivusalo, Lappalainen & Niskanen: Laskentatoimi, luvut 7-9
Learnin materiaali sekä mahdollinen opettajan myöhemmin ilmoittama materiaali.
Evaluation scale
1-5
Qualifications
Business and financial mathematics, or eqvivalent knowledge