Management Accounting (5cr)
Code: LT00BE79-3009
General information
- Enrollment
- 20.08.2020 - 31.12.2020
- Registration for the implementation has ended.
- Timing
- 01.08.2020 - 31.12.2020
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
- Teachers
- Raija Jormakka
- Course
- LT00BE79
Unfortunately, no reservations were found for the realization Management Accounting LT00BE79-3009. 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
Johdanto
Katetuottolaskenta kannattavuuden hallintamenetelmänä
Talouden suunnittelu eli budjetointi
Perinteinen kustannuslaskenta eli lisäyslaskenta
Toimintolaskenta
Investointien kannattavuuden arviointi
Objective
The students will know the meaning of profitability and learn how to make calculations required by managers for planning, decision-making and control.
Content
Profitability management
Financial planning
Cost accounting
Investment pay-back accounting
Location and time
Syksyllä 2020 keskiviikkoaamuisin luennot ja torstai-iltapäivisin harjoitukset työjärjestyksen mukaisesti
Materials
Jormakka, Koivusalo, lappalainen, Niskanen; Laskentatoimi. Edita. Mikä tahansa painos käy.
Teaching methods
Luennot, harjoitukset ja ryhmätyöt
Exam schedules
Välitentti lokakuussa, lopputentti joulukuussa. Tarkempi ajankohta sovitaan lähempänä tenttiä.
Completion alternatives
Opintojakson voi suorittaa täysin itsenäisesti tai osallistua lähiopetukseen Teamsin kautta.
Student workload
Opintojakso on 5 op eli noin 130 opiskelijan työtuntia.
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.