Management AccountingLaajuus (5 ECTS)

Objective

The student has formed a big picture of the changing and internationalizing business environment in which management accounting operates. He/she understands the necessity of management accounting in decision-making and is familiar with the supporting systems. He/she is capable of analysing and developing management accounting systems in business companies.

Content

- Budgeting
- Cost accounting
- Pricing
- Control systems
- Reporting systems
- Links to other business information systems

Assessment criteria, satisfactory (1)

Sufficient performance: the student has completed basic requirements to pass the course and has demonstrated some ability to apply knowledge in the learning assignments related to working life. His/her analytical skills and/or the development approach need major improvement.

Assessment criteria, good (3)

Good overall performance by the student in course work. The student has been an active learner as an individual and in teams. S/he has demonstrated how to apply knowledge in the learning assignments related to analysing and developing working life.

Assessment criteria, excellent (5)

The student has shown excellent performance in all elements of the course. S/he has shown motivation and interest in individual and team learning as well as in sharing one’s expertise. The student has demonstrated well and creatively how to apply knowledge in the learning assignments related to analysing and developing working life.

Assessment criteria, approved/failed

Sufficient performance: the student has completed basic requirements to pass the course and has demonstrated some ability to apply knowledge in the learning assignments related to working life. His/her analytical skills and/or the development approach need major improvement.

Further information

The course is assessed on the 0 (failed) – 5 (excellent) grading scale.