Management Accounting (5 cr)

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.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Materials

Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi
Other materials will be announced at the beginning of the course.

Evaluation scale

0 - 5

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.

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, 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.