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Management accounting (5cr)

Code: LO00FB95-3002

General information


Enrollment
10.11.2025 - 21.11.2025
Registration for introductions has not started yet.
Timing
12.01.2026 - 30.04.2026
The implementation has not yet started.
Number of ECTS credits allocated
5 cr
Local portion
5 cr
Mode of delivery
Contact learning
Unit
Department of Business
Campus
Kouvola Campus
Teaching languages
English
Seats
20 - 50
Degree programmes
Degree Programme in Digital International Business
Teachers
Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
IBKV25KP
Digital International Business, full-time studies
Course
LO00FB95

Unfortunately, no reservations were found for the realization Management accounting LO00FB95-3002. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.

Objective

You are familiar with the basics of management accounting.
You can evaluate the profitability of an enterprise.
You can apply the most common price setting methods.
You are familiar with the basics of investments and budgeting.

Content

What is the role of management accounting in decision making?
How to categorize 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 investments and budgeting in financial planning?

Evaluation

Students can

a. systematically use professional vocabulary related to management accounting.

c. identify interrelated tasks.

e. use the key methods and techniques of management accounting field.

Course material

In learn.

Study forms and methods

Lectures and excercises.

RDI and work-related cooperation

No.

Timing of exams and assignments

Informed in Learn.

Student workload

5cr

Evaluation scale

1-5

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