Management accounting (5 cr)
Code: LT00AB03-3015
General information
- Enrollment
- 16.12.2019 - 10.01.2020
- Registration for the implementation has ended.
- Timing
- 13.01.2020 - 30.03.2020
- 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, Kouvola (vanhennettu)
- Campus
- Kouvola Campus
- Teaching languages
- Finnish
- Seats
- 20 - 70
- Degree programmes
- Degree Programme in Business Management
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
Oppikirja Jormakka-Koivusalo-Lappalainen-Niskanen: Laskentatoimi. Edita 2015.
Study forms and methods
Työviikkopohjainen oppimisväylä:
Toteutuksena monimuotototeutus, josta virtuaaliosuus 3 op ja lähiopetus lukujärjestyksen mukaan 2 op.
Timing of exams and assignments
Opiskelijalla on opintojaksoon kuuluvan tentin lisäksi mahdollisuus suorittaa uusintatentti 2 kertaa. Uusintatenttipäivät ovat syksyllä 2020 kaksi kertaa ja keväällä 2021 kaksi kertaa, Exam-tentti. Päivät ilmoitetaan, kun ne on varmistettu.
Evaluation scale
1-5
Assessment methods and criteria
Arvosana 1-5, johon vaikuttaa palautettavat tehtävät (40%) ja opintojakson tentti (60%).
Qualifications
Business and financial mathematics, or eqvivalent knowledge