Management Accounting (5 cr)
Code: BY00BX41-3020
General information
- Enrollment
-
18.08.2025 - 21.09.2025
Registration for introductions has not started yet.
- Timing
-
01.08.2025 - 15.12.2025
Implementation is running.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- 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
- Course
- BY00BX41
Realization has 5 reservations. Total duration of reservations is 8 h 30 min.
| Time | Topic | Location |
|---|---|---|
|
Fri 29.08.2025 time 15:00 - 17:30 (2 h 30 min) |
Johdon laskenta BY00BX41-3020 |
TA12L119
TA12L119
|
|
Sat 27.09.2025 time 08:00 - 09:30 (1 h 30 min) |
Johdon laskenta BY00BX41-3020 |
Teams
|
|
Fri 24.10.2025 time 15:45 - 17:15 (1 h 30 min) |
Johdon laskenta BY00BX41-3020 |
TA12L127
TA12L127
|
|
Sat 22.11.2025 time 13:30 - 15:00 (1 h 30 min) |
Johdon laskenta BY00BX41-3020 |
Teams
|
|
Thu 11.12.2025 time 13:00 - 14:30 (1 h 30 min) |
Johdon laskenta BY00BX41-3020 |
TA12L127
TA12L127
|
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.