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Management AccountingLaajuus (5 cr)

Code: BC00BY17

Credits

5 op

Teaching language

  • English

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Materials

Opettajan tekemä materiaali
Opintojakson alussa sovittava materiaali/kirjallisuus

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.

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.

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.

en
Enrollment

02.12.2024 - 31.12.2024

Timing

01.01.2025 - 31.05.2025

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Groups
  • LBE24S
    LBE24S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Materials

Opettajan tekemä materiaali
Opintojakson alussa sovittava materiaali/kirjallisuus

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

02.12.2024 - 31.12.2024

Timing

01.01.2025 - 31.03.2025

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Sote

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Ilias Avgeropoulos
Groups
  • ASL23S
    ASL23S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Materials

Opettajan tekemä materiaali
Opintojakson alussa sovittava materiaali/kirjallisuus

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

02.12.2024 - 31.12.2024

Timing

01.01.2025 - 31.05.2025

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Ilias Avgeropoulos
Groups
  • ATA22S
    ATA22S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Materials

Opettajan tekemä materiaali
Opintojakson alussa sovittava materiaali/kirjallisuus

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2023 - 31.01.2024

Timing

02.01.2024 - 31.07.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Antti Rimpiläinen
Groups
  • ASL21S
    ASL21S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Materials

Opettajan tekemä materiaali
Opintojakson alussa sovittava materiaali/kirjallisuus

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2023 - 31.01.2024

Timing

01.01.2024 - 31.05.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Ilias Avgeropoulos
Groups
  • ATA21S
    ATA21S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2023 - 31.01.2024

Timing

01.01.2024 - 31.05.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Saara Manninen
  • Ilias Avgeropoulos
Groups
  • LBE23S
    LBE23S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2023 - 31.01.2024

Timing

01.01.2024 - 31.05.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Saara Manninen
  • Ilias Avgeropoulos
Groups
  • LBI23S
    LBI23S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2023 - 31.01.2024

Timing

01.01.2024 - 31.07.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Ilias Avgeropoulos
Groups
  • ASL22S
    ASL22S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Materials

Opettajan tekemä materiaali
Opintojakson alussa sovittava materiaali/kirjallisuus

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2022 - 31.01.2023

Timing

01.01.2023 - 31.05.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Saara Manninen
Groups
  • LBI22S
    LBI22S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Teaching methods

Lessons, exercises, team work.

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2022 - 31.01.2023

Timing

01.01.2023 - 31.05.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Saara Manninen
Groups
  • LBE22S
    LBE22S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Teaching methods

Lessons, exercises, team work.

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2022 - 31.01.2023

Timing

01.01.2023 - 31.07.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Antti Rimpiläinen
Groups
  • ATA20S
    ATA20S
  • ASL20S
    ASL20S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2021 - 31.01.2022

Timing

02.01.2022 - 31.07.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Raija Jormakka
Groups
  • LBE21S
    LBE21S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Evaluation scale

0 - 5

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.

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.

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.

en
Enrollment

01.12.2021 - 31.01.2022

Timing

01.01.2022 - 31.07.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Business

Teaching languages
  • English
Degree programmes
  • Bachelor's Degree in Sports and Leisure Management
  • Bachelor’s Degree in International Business
  • Bachelor’s Degree in Tourism
  • Bachelor's Degree in Esports Business
Teachers
  • Raija Jormakka
Groups
  • LBI21S
    LBI21S

Objective

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

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Evaluation scale

0 - 5

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.

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.

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.