Management Accounting (5cr)
Code: BY00BX41-3022
General information
- Enrollment
- 02.07.2026 - 31.07.2026
- Registration for introductions has not started yet.
- Timing
- 01.08.2026 - 15.12.2026
- 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
- Finnish
- Degree programmes
- Bachelor’s Degree in Tourism
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Unfortunately, no reservations were found for the realization Management Accounting BY00BX41-3022. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.
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 syksyllä 2026
Materials
Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi
Opintojakson alussa sovittu muu kirjallisuus.
Opettajan laatima materiaali
Teaching methods
Lähiopetus
Harjoitukset
Exam schedules
Kurssin etenemissuunnitelman mukaan Reppu-oppimisalustalla.
International connections
Ei ole
Completion alternatives
Verkko-opinnot.
Student workload
Opiskelijan työkuormitus 5*27 h = 135 h
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.