Management Accounting (5 cr)

Evaluation scale

0 - 5

Content scheduling

Kannattavuuden hallinta
Talouden suunnittelu
Kustannuslaskenta
Investointien kannattavuuden arviointi

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.

Execution methods

Contact teaching

Accomplishment methods

Practices
Returnable assignments
Exam

Content

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

Location and time

Työjärjestyksen mukaan

Materials

Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi
Opintojakson alussa sovittu muu kirjallisuus.
Opettajan laatima materiaali

Teaching methods

Lähiopetus
Harjoitukset

Exam schedules

Kurssin etenemissuunnitelman mukaan.

Completion alternatives

Verkko-opinnot.

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.

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, 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.