Management accounting (5 cr)

Code: LL00CU27-3014

General information

Enrollment: 06.04.2023 - 21.04.2023
Registration for the implementation has ended.

Timing: 04.09.2023 - 31.12.2023
Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 5 cr

Mode of delivery: Contact learning

Unit: Department of Logistics and Marine Technology

Campus: Ecampus

Teaching languages: Finnish

Seats: 16 - 50

Degree programmes: Degree Programme in Logistics

Teachers: Jarmo Kulhelm

Teacher in charge: Ari Helle

Groups: LLKT22SV
Business Logistics, online studies

Course: LL00CU27

No reservations found for realization LL00CU27-3014!

Objective

You are familiar with the regularities of economics from the perspective of management accounting and supply-chain cost management .
You are able to evaluate the profitability of an enterprise.
You are able to apply the most common price setting methods.
You understand the significance of investments and budgeting in sustainable planning of economy and business.

Content

What is the role of management accounting in decision making?
How to categorize the revenues and costs generated in the supply chain?
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 investments, budgeting and corporate responsibility in financial planning?

Course material

Suomela, Manninen Lyly-Yrjänäinen: Laskentatoimi johtamisen tukena (Business Edita), tai muu kirja, josta löytyy opintojaksolla käsiteltävää teoria-aineistoa.
Opintojakson Learn-alustalla oleva materiaali.

Study forms and methods

E-kampus toteutus, mutta halutessaan opiskelija voi valita myös lähitoteutuksen luokassa korvaamaan tämän verkkototeutuksen.

RDI and work-related cooperation

Ei TKI-osuutta. Kurssi on luonnostaan työelämäläheinen.

Timing of exams and assignments

Suoritettavat tehtävät ja lopputentti.

Evaluation scale

1-5