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Management AccountingLaajuus (3 cr)

Code: TT00BF54

Credits

3 op

Objective

Students will be able to compile and use management, financial and profitability accounting that support business management decisions.

Content

Profit and loss statement and balance sheet structure
Profitability calculations
Pricing
Activity-based accounting basics

Materials

Laskentatoimi; Jormakka, Koivusalo, Lappalainen, Niskanen; Edita

Assessment criteria, excellent (5)

Student can interpret and make use of management accounting theory.
Student can independently compile demanding profitability planning and control related calculations.
Student can develop their group and team and create a good working atmosphere.

Assessment criteria, good (3)

Student can interpret management accounting theory.
Student can compile demanding profitability planning and control related calculations.
Student participates in the work of their groups or teams to attain common goals.

Assessment criteria, satisfactory (1)

Student is aware of management accounting theory.
Student Can compile demanding profitability planning and control related calculations under supervision.
Student participates in group (classroom) activities

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Enrollment

02.12.2021 - 31.01.2022

Timing

01.01.2022 - 31.07.2022

Number of ECTS credits allocated

3 op

Mode of delivery

Contact teaching

Unit

Teknologia

Teaching languages
  • Finnish
Degree programmes
  • Bachelor’s Degree in Business Information Technology
Teachers
  • Maritta Seppälä
Groups
  • TTK20SPT
    TTK20SPT
  • TTK20SP
    TTK20SP
  • TTK20SPRaahe
    TTK20SPRaahe

Objective

Students will be able to compile and use management, financial and profitability accounting that support business management decisions.

Content

Profit and loss statement and balance sheet structure
Profitability calculations
Pricing
Activity-based accounting basics

Location and time

Kevät 2022

Materials

Jormakka, Koivusalo, Lappalainen ja Niskanen; Laskentatoimi 2020. Edita.
Moodlen aineisto.

Teaching methods

Luennot ja harjoitukset

Exam schedules

Sovitaan opintojakson alussa

Completion alternatives

Verkko-opinnot

Student workload

80 h opiskelijan työtuntia

Content scheduling

Tarkempi kuvaus moodlessa

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

Student is aware of management accounting theory.
Student Can compile demanding profitability planning and control related calculations under supervision.
Student participates in group (classroom) activities

Assessment criteria, good (3)

Student can interpret management accounting theory.
Student can compile demanding profitability planning and control related calculations.
Student participates in the work of their groups or teams to attain common goals.

Assessment criteria, satisfactory (1)

Student can interpret and make use of management accounting theory.
Student can independently compile demanding profitability planning and control related calculations.
Student can develop their group and team and create a good working atmosphere.

Assessment methods and criteria

Tentti ja palautettavat harjoitustehtävät; arviointi 1-5

Assessment criteria, excellent (5)

Opiskelija osaa tulkita ja soveltaa johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii itsenäisesti vaativia kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija toimii ryhmän ja tiimin kehittäjänä ja hengen luojana

Toteutuksen arviointikriteerit, hyvä (3-4)

Opiskelija osaa tulkita johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii itsenäisesti kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija osallistuu toimintaan yhteisten tavoitteiden saavuttamiseksi ryhmässä ja tiimeissä

Assessment criteria, satisfactory (1)

Opiskelija tunnistaa johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii ohjatusti kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija osallistuu toimintaan ryhmässä (luokka)

Prerequisites

Introduction to Basic Business Operations