Management accounting (5 cr)
Code: LY00DT59-3006
General information
- Enrollment
-
14.12.2020 - 14.01.2021
Registration for the implementation has ended.
- Timing
-
18.01.2021 - 29.03.2021
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, Kouvola (vanhennettu)
- Campus
- Ecampus
- Teaching languages
- Finnish
- Seats
- 20 - 60
- Degree programmes
- Degree Programme in Business Management
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
Students can
- use professional vocabulary systematically
- identify interrelated tasks
- use the key models, methods, software and technologies of the professional field
Evaluation scale
1-5
Qualifications
Business and financial mathematics, or equivalent knowledge