Management accounting (5 cr)

Code: LL00CU27-3004

General information

Enrollment: 12.04.2021 - 25.04.2021
Registration for the implementation has ended.

Timing: 01.09.2021 - 31.12.2021
Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 5 cr

Mode of delivery: Contact learning

Unit: Department of Logistics and Marine Technology

Campus: Kotka Campus

Teaching languages: Finnish

Degree programmes: Degree Programme in Business Logistics

Teachers: Jarmo Kulhelm

Teacher in charge: Ari Helle

Groups: LLKT20SP
Business Logistics, full-time studies

Course: LL00CU27

No reservations found for realization LL00CU27-3004!

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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, budgeting and corporate responsibility in financial planning?

Course material

Suomela, Manninen Lyly-Yrjänäinen: Laskentatoimi johtamisen tukena (Business Edita), tai muu kirja, josta löytyy opintojaksolla käsiteltävää teoria-aineistoa.
Opintojakson Learn-alustalla oleva materiaali.

Study forms and methods

Työviikkopohjainen oppimisväylä.

Timing of exams and assignments

Annetut tehtävät ja tentti kurssin päätteksi.

Student workload

1 op = 27 tuntia opiskelijan työtä (lähiopiskelua ja verkko-opiskelua).

Evaluation scale

1-5

Assessment methods and criteria

Annetut arvioitavat tehtävät ja tentti kurssin päätteksi.