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Budgeting and cost management (5 cr)

Code: LT00CY43-3002

General information


Enrollment
02.01.2019 - 14.01.2019
Registration for the implementation has ended.
Timing
07.01.2019 - 28.04.2019
Implementation has ended.
Number of ECTS credits allocated
5 cr
Local portion
5 cr
Mode of delivery
Contact learning
Unit
Liiketalouden koulutusyksikkö, Mikkeli (vanhennettu)
Campus
Mikkeli Campus
Teaching languages
Finnish
Seats
20 - 50
Degree programmes
Degree Programme in Business Management
Teachers
Mailis Kervinen
Teacher in charge
Mailis Kervinen
Course
LT00CY43
No reservations found for realization LT00CY43-3002!

Objective

You show that you are familiar with the basics of cost accounting and budgeting.
You can compute costs for a good produced or service provided by applying different accounting methods.
You can draw up a master budget of an enterprise.
You can apply budgeting in decision making of an enterprise.

Content

How to categorize revenues and expenses of a small enterprise?
How to apply different accounting methods when computing the for a good produced or service provided?
What is the key terminology related to budgeting?
How does the budget system of an enterprise comprise of and how to draw up different types of budgets?
How to utilize budgeting when managing the business operations of an enterprise?

Evaluation

a. You can systematically use professional vocabulary related to cost accounting and budgeting.
c. You can identify interrelated tasks.
e. You can use the key methods and techniques in the field of cost accounting and budgeting.

Course material

Seuraavat kirjat: Laskentatoimi päätöksenteon apuna; Esa Jyrkkiö, Veijo Riistama, 2004 tai uudempi
Toimintolaskenta, Kari Alhola, uusin painos

Evaluation scale

1-5

Qualifications

Financial accounting and Management accounting

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