Management Accounting (5 op)

Tavoitteet

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

Sisältö

Bachelor’s Degree in eSports Business and Bachelor's Degree in International Business:
General terms and aims in management accounting
Cost-profit-volume -analysis
Budgeting
Cost accounting
Activity based costing
Profitability of investments

Bachelor’s Degree in Tourism and Bachelor's Degree in Sports and Leisure Management:
Financial statements and financial statement analysis
General terms and aims in management accounting
Cost-profit-volume -analysis
Budgeting
Activity based costing
VAT in pricing

Aika ja paikka

20.1.-19.5.2025
TAITO1 building in Kajaani Campus
Check out your schedule the precise classroom and time

Oppimateriaalit

Material provided by teacher (in Reppu)
Literature and other material appointed in the beginning of the course

Opetusmenetelmät

Classroom teaching
Team work
Independent studying
Presentations
RealGAME Business Simulation

Tenttien ajankohdat ja uusintamahdollisuudet

24.3.2025 Exam1
19.5.2025 Exam2

Dates are subject to change.
Please, check from Reppu!

Opiskelijan ajankäyttö ja kuormitus

Classroom working 45 hours
Independent studying 90 hours

Sisällön jaksotus

Management Accounting - General terms and objectives
Company's financial health: Profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Arviointiasteikko

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.

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.

Arviointimenetelmät ja arvioinnin perusteet

Assessment methods
1. exam 1/3 (33 %)
2. exam 1/3 (33 %)
Team work 1/3 (33 %)