Management Accounting (5 cr)

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Location and time

Lähiopetus työjärjestyksen mukaan

Materials

Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi.
Other materials will be announced at the beginning of the course.
Material provided by teacher.

Teaching methods

Luennot
Harjoitustehtävät
Palautettavat tehtävät
Tentti

Exam schedules

Exam will be hold according to a separate schedule. (This will be updated later).

Completion alternatives

Independent studying in Reppu and doing the exam

Student workload

5 credits is app 135 h student's work, of which
in classroom lessons 15 x 2,5 h = 37,5 h
independent work 97,5 h

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.