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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

  • LLKT22SV
    Business 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