Introduction to Management AccountingLaajuus (3 op)
Opintojakson tunnus: LX00AB08
Opintojakson perustiedot
- Laajuus
- 3 op
Osaamistavoitteet
Upon completing this course the student will:
- Understand the importance of financial budgeting and control
- Understand the various costing methods and their effects on pricing
- Conduct financial analyses of strategic and operational decisions
- Understand the principles of investment appraisal
Students will be able to
- Construct cost analyses of production and sales processes
- Understand the consequences of costing decisions on pricing
- Construct cash flow forecasts and budgets
- Apply investment appraisal techniques
Sisältö
Costing methods
Pricing
Overheads and overhead absorption
Budgetary control and budget setting
The impact of costing methods on pricing strategies
Esitietovaatimukset
English Language Proficiency