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Management accounting (5 cr)

Code: AV00EN13-3001

General information


Enrollment

08.11.2021 - 21.11.2021

Timing

10.01.2022 - 06.03.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Vanha_Open UAS and Continuing Education (vanhettu)

Campus

Ecampus

Teaching languages

  • Finnish

Teachers

  • Kristiina Kinnunen

Teacher in charge

Kristiina Kinnunen

Groups

  • AVMILT21KMINIPO
    Avoin AMK, Mikkeli, Tradenomi (AMK) polku, verkko

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?

Opiskelumateriaali

Laskentatoimi, Jormakka ym. (Edita 2015 tai uudempi) soveltuvin osin.
Muu opintojakson materiaali.

Further information

Tämä on Xamkin avoimen AMK:n tarjontaan sisältyvä opintojakso.
Xamkin tutkinto-opiskelijat eivät voi ilmoittautua avoimen AMK:n opintojaksoille.

Evaluation scale

1-5

Qualifications

Business and financial mathematics, or equivalent knowledge

Further information

Tämä on Xamkin avoimen AMK:n tarjontaan sisältyvä opintojakso.
Xamkin tutkinto-opiskelijat eivät voi ilmoittautua avoimen AMK:n opintojaksoille.