Management Accounting (5 cr)
Code: AV00CY65-3001
General information
- Enrollment
-
05.06.2025 - 30.11.2025
Registration for the implementation has begun.
- Timing
-
01.06.2025 - 31.12.2025
Implementation is running.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Distance learning
- Unit
- Business
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
- Teachers
- Eija Pekkonen
- Scheduling groups
- KAMK Avoin AMK 1 (Size: 10 . Open UAS : 10.)
- Small groups
- KAM Open UAS 1
- Course
- AV00CY65
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.
Teaching methods
Verkko-opetus
Harjoitukset
Exam schedules
Kurssin etenemissuunnitelman mukaan.
Content scheduling
Kannattavuuden hallinta
Talouden suunnittelu
Kustannuslaskenta
Investointien kannattavuuden arviointi
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.
Assessment methods and criteria
Palautettavat tehtävät 50%
Tentti 50%
Assessment criteria, excellent (5)
Opiskelija osaa tulkita ja soveltaa johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii itsenäisesti vaativia kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija toimii ryhmän ja tiimin kehittäjänä ja hengen luojana
Toteutuksen arviointikriteerit, hyvä (3-4)
Opiskelija osaa tulkita johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii itsenäisesti kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija osallistuu toimintaan yhteisten tavoitteiden saavuttamiseksi ryhmässä ja tiimeissä
Assessment criteria, satisfactory (1)
Opiskelija tunnistaa johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii ohjatusti kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija osallistuu toimintaan ryhmässä (luokka)
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.
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