Management accounting (5 cr)
Code: LL00CU27-3005
General information
- Enrollment
-
14.12.2020 - 14.01.2021
Registration for the implementation has ended.
- Timing
-
01.01.2021 - 02.05.2021
Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 3 cr
- Virtual portion
- 2 cr
- RDI portion
- 1 cr
- Mode of delivery
- Blended learning
- Unit
- Department of Logistics and Marine Technology
- Campus
- Kotka Campus
- Teaching languages
- Finnish
- Seats
- 20 - 40
- Degree programmes
- Degree Programme in Logistics
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.