Management Accounting (3 cr)

Objective

Opiskelija osaa laatia ja hyväksikäyttää yrityksen johdon päätöksentekoa tukevia taloudellisia laskelmia liikunta-toimialalla.

Content

Tuloslaskelman ja taseen rakenne
Kannattavuuslaskenta
Hinnoittelu
Toimintolaskennan perusteet

Evaluation scale

0 - 5

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