Management Accounting (5cr)
Code: BC00BY17-3021
General information
- Enrollment
- 30.12.2025 - 26.01.2026
- Registration for the implementation has begun.
- Timing
- 02.01.2026 - 30.03.2026
- Implementation is running.
- Number of ECTS credits allocated
- 5 cr
- Unit
- Business
- Teaching languages
- English
- Seats
- 0 - 40
- 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
Realization has 11 reservations. Total duration of reservations is 32 h 45 min.
| Time | Topic | Location |
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Fri 16.01.2026 time 12:45 - 16:00 (3 h 15 min) |
Management Accounting BC00BY17-3021 |
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Tue 20.01.2026 time 08:30 - 11:45 (3 h 15 min) |
Management Accounting BC00BY17-3021 |
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Tue 27.01.2026 time 08:30 - 11:45 (3 h 15 min) |
Management Accounting BC00BY17-3021 |
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Wed 04.02.2026 time 12:45 - 16:00 (3 h 15 min) |
Management Accounting BC00BY17-3021 |
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Wed 11.02.2026 time 08:30 - 11:45 (3 h 15 min) |
Management Accounting BC00BY17-3021 |
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Tue 17.02.2026 time 09:15 - 11:45 (2 h 30 min) |
Management Accounting BC00BY17-3021 |
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Thu 19.02.2026 time 12:45 - 16:00 (3 h 15 min) |
Management Accounting BC00BY17-3021 |
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Wed 25.02.2026 time 09:15 - 11:45 (2 h 30 min) |
Management Accounting BC00BY17-3021 |
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Thu 12.03.2026 time 12:45 - 16:00 (3 h 15 min) |
Management Accounting BC00BY17-3021 |
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Tue 17.03.2026 time 09:15 - 11:45 (2 h 30 min) |
Management Accounting BC00BY17-3021 |
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Wed 25.03.2026 time 09:15 - 11:45 (2 h 30 min) |
Management Accounting BC00BY17-3021 |
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Evaluation scale
0 - 5
Content scheduling
Content
Cost-volume-profit analysis
Budgeting
Cost accounting
Activity based costing
Capital investment decisions
Company's financial health:
Profitability, Liquidity, Solidity
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Objective
The students will know the meaning of profitability and learn how to make calculations required by managers for planning, decision-making and control.
Execution methods
Lessons
Exercises
Team Works
Accomplishment methods
Team works
Exams
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
Location and time
10.1.-25.3.2026
in Teams
Materials
Material provided by teacher in Reppu (Moodle)
EASY ENROLLMENT CODE cdiuki
Literature and other material appointed in the beginning of the course
Teaching methods
Online teaching in Teams
Team work in Teams
Independent studying
Exam schedules
17.3.2026 Exam (25.3. retake for those who didn't pass). Note! This in not an optional date.
Completion alternatives
Studying independently online for a valid reason
Please notify the teacher before the course begins: ulla.tirronenheikkinen@kamk.fi
The exam must be taken and all the assingments must be returned on time.
Student workload
Teams working 27,5 hours
Independent studying 95 hours
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.
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, 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.