Yrityksen kannattavuus ja rahoitusLaajuus (3 op)

Osaamistavoitteet

Student will know the financial statements of a company (the income statement, the balance sheet, the statement of source and application of funds) and the cash flow statement. He or she will be able to analyze the financial situation of a company based on financial statements and financial ratios. Student will understand the basic concepts of cost accounting and know how to calculate costs of a product utilizing traditional costing and activity-based costing. Student will know the basics of marginal costing, budgeting and pricing.

Sisältö

- Financial statements (The income statement, the balance sheet, the statement of sources and application of funds) and cash flow statement
- Ratio analysis (key ratios)
- Balanced Scorecard
- Key terminology of cost accounting (variable costs, fixed costs, direct costs, indirect costs...)
- Cost accounting (traditional costing, activity-based costing)
- The marginal costing
- Budgeting
- Pricing