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

Classroom teaching according to schedule

Materials

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

Teaching methods

Lectures
Assignments and exercises
Exercises to be returned
Exam

Exam schedules

According to separate schedule. Will be updated later.

Completion alternatives

Independent studying in Reppu and participating in exam. Return exercises on due date.

Student workload

135 hours students workload = 5 cr
in classroom lessons 15 x 2,5 h = 37,5 h
student's independent work 97,5 h

Content scheduling

1. Profitability management
2. Budgeting
3. Cost accounting
4. Investment management

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.

Assessment methods and criteria

The course will be assessed by exam (50%) and tasks to be returned (50%)

Assessment criteria, fail (0)

- Opiskelija on saavuttanut < 50% opintojakson maksimipistemäärästä

Assessment criteria, excellent (5)

- Opiskelija osaa tulkita ja soveltaa johdon laskennan taustalla olevaa teoriaa
- Opiskelija laatii itsenäisesti vaativia kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
- Opiskelija on saavuttanut 90% opintojakson maksimipistemäärästä (tentti + palautettavat tehtävät).

Toteutuksen arviointikriteerit, hyvä (3-4)

- Opiskelija osaa tulkita johdon laskennan taustalla olevaa teoriaa
- Opiskelija laatii itsenäisesti kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
- Opiskelija osallistuu toimintaan yhteisten tavoitteiden saavuttamiseksi ryhmässä
- Opiskelija on saavuttanut 70% - 89% opintojakson maksimipistemäärästä.

Assessment criteria, satisfactory (1)

- Opiskelija tunnistaa johdon laskennan taustalla olevaa teoriaa
- Opiskelija laatii ohjatusti kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
- Opiskelija osallistuu toimintaan ryhmässä
- Opiskelija on saavuttanut 50% - 69% opintojakson maksimipistemäärästä.