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Management accounting (5 cr)

Code: LY00DT59-3014

General information


Enrollment

06.04.2022 - 22.04.2022

Timing

29.08.2022 - 06.11.2022

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages

  • Finnish

Seats

20 - 50

Degree programmes

  • Degree Programme in Business Management

Teachers

  • Riitta Vento

Teacher in charge

Riitta Vento

Groups

  • LTKV21SP2
    Business, full-time studies
  • LTKV21SP1
    Business, full-time studies

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 scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge