Opinto-opas

Osaamistavoitteet

The students will know the meaning of profitability and learn how to make calculations required by managers for planning, decision-making and control.

Sisältö

Financial statements and financial statement analysis
General terms and aims in management accounting
Cost-profit-volume -analysis
Budgeting
Activity based costing
VAT in pricing

Arviointikriteerit, kiitettävä (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.

Arviointikriteerit, hyvä (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.

Arviointikriteerit, tyydyttävä (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.