Management Accounting (5 cr)
Code: BC00BY17-3021
General information
- Enrollment
-
03.12.2025 - 01.01.2026
Registration for introductions has not started yet.
- Timing
-
02.01.2026 - 31.05.2026
The implementation has not yet started.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Business
- Teaching languages
- English
- Degree programmes
- Bachelor's Degree in Sports and Leisure Management
- Bachelor’s Degree in International Business
- Bachelor’s Degree in Tourism
- Bachelor's Degree in Esports Business
Objective
The students will know the meaning of profitability and learn how to make calculations required by managers for planning, decision-making and control.
Content
General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing
Materials
Opettajan tekemä materiaali
Opintojakson alussa sovittava materiaali/kirjallisuus
Evaluation scale
0 - 5
Assessment criteria, excellent (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.
Assessment criteria, good (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.
Assessment criteria, satisfactory (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.