Management Accounting (5op)

Arviointiasteikko

0 - 5

Sisällön jaksotus

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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Tavoitteet

The students will know the meaning of profitability and learn how to make calculations required by managers for planning, decision-making and control.

Toteutustavat

Luennot
Harjoitukset
Ryhmätyöt

Suoritustavat

Arvioitavat ryhmätyöt
Tentit

Sisältö

Bachelor’s Degree in eSports Business and Bachelor's Degree in International Business:
General terms and aims in management accounting
Cost-profit-volume -analysis
Budgeting
Cost accounting
Activity based costing
Profitability of investments

Bachelor’s Degree in Tourism and Bachelor's Degree in Sports and Leisure Management:
Financial statements and financial statement analysis
General terms and aims in management accounting
Cost-profit-volume -analysis
Budgeting
Activity based costing
VAT in pricing

Aika ja paikka

10.1.-25.3.2026
in Teams

Oppimateriaalit

Material provided by teacher in Reppu (Moodle)
EASY ENROLLMENT CODE cdiuki
Literature and other material appointed in the beginning of the course

Opetusmenetelmät

Online teaching in Teams
Team work in Teams
Independent studying

Tenttien ajankohdat ja uusintamahdollisuudet

17.3.2026 Exam (25.3. retake for those who didn't pass). Note! This in not an optional date.

Toteutuksen valinnaiset suoritustavat

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.

Opiskelijan ajankäyttö ja kuormitus

Teams working 27,5 hours
Independent studying 95 hours

Arviointikriteerit, tyydyttävä (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.

Arviointikriteerit, hyvä (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.

Arviointikriteerit, kiitettävä (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.