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Management accounting (5 cr)

Code: LL00CU27-3020

General information


Enrollment
07.04.2025 - 21.04.2025
Registration for introductions has not started yet.
Timing
01.09.2025 - 31.12.2025
The implementation has not yet started.
Number of ECTS credits allocated
5 cr
Local portion
0 cr
Virtual portion
5 cr
Mode of delivery
Distance learning
Unit
Department of Logistics and Marine Technology
Campus
Ecampus
Teaching languages
Finnish
Seats
20 - 40
Degree programmes
Degree Programme in Logistics
Teachers
Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
LLKT24SV
Business Logistics, online studies
AVKTLL24SPOV
Avoin AMK, eKampus, Tradenomi (AMK) logistiikka, polku, verkko, 2024 syksy
Course
LL00CU27

Realization has 1 reservations. Total duration of reservations is 1 h 0 min.

Time Topic Location
Wed 03.09.2025 time 17:00 - 18:00
(1 h 0 min)
Johdon laskentatoimi LL00CU27-3020
etäopetus, lukujärjestyksen mukaan / remote teaching (scheduled)
Changes to reservations may be possible.

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.

Student workload

5op

Evaluation scale

1-5

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