Management Accounting (5 cr)
Code: BY00BX41-3020
General information
Enrollment
02.07.2025 - 31.07.2025
Timing
01.08.2025 - 15.12.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- Bachelor’s Degree in Tourism
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Ulla Tirronen Heikkinen
- Eija Pekkonen
Groups
-
LLM24SELLM24SE
-
LLM24SHLLM24SH
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
Materials
Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi
Other materials will be announced at the beginning of the course.
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.