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Management accounting (5 cr)

Code: LY00DT59-3019

General information

Enrollment

08.11.2021 - 21.11.2021

Timing

10.01.2022 - 11.04.2022

Number of ECTS credits allocated

5 op

Virtual portion

3 op

RDI portion

1 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Campus

Kouvola Campus

Teaching languages

  • Finnish

Seats

20 - 70

Degree programmes

  • Degree Programme in Business Management

Teachers

  • Marita Kankaanranta

Teacher in charge

Marita Kankaanranta

Groups

  • LTKV21KM2
    Business, part-time studies
  • LTKV21KM3
    Business, part-time studies
  • LTKV21KM4
    Business, part-time studies
  • LTKV21KM5
    Business, part-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