Management accounting (5 cr)
Code: LY00DT59-3023
General information
Enrollment
06.04.2023 - 21.04.2023
Timing
04.09.2023 - 08.12.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Department of Logistics and Marine Technology
Campus
Ecampus
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Logistics
Teachers
- Salla Vaahersalo
Teacher in charge
Salla Vaahersalo
Groups
-
LLKT22SVBusiness Logistics, online 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?
Opiskelumateriaali
Provided when course starts.
Yksilölliset oppimisväylät
Scheduled track:
Schedule provided in Learn.
Independent track:
Must be agreed with the teacher beforehand.
Work integrated track:
Student provides a plan created in cooperation with the employer. Plan must be composed according to course contents and goals.
TKI ja työelämäyhteistyö
If possibilities occur.
Tentit ja muut määräajat
Provided in Learn when course starts.
Kansainvälinen yhteistyö
N/A
Opiskelijan työmäärä
135 h
Evaluation scale
1-5
Assessment methods and criteria
Excellent (5), Good (3-4), Satisfactory (1-2), Fail (0)
Qualifications
Business and financial mathematics, or equivalent knowledge