Johdon laskentatoimiLaajuus (5 op)
Opintojakson tunnus: LX00BX77
Opintojakson perustiedot
- Laajuus
- 5 op
Osaamistavoitteet
The student will be able to understand the importance of information provided by management accounting in decision making. Costing methods, such as total costing and activity-based costing, will be compared and contrasted, such that their impact on pricing and strategy is highlighted. The student is able to create a budget for management planning. The student is able to perform profitability analysis. The student understands the components of working capital. The student is able to analyse capital expenditure projects.
Sisältö
- Working capital management
- Cost accounting
- Budgeting
- Profitability analysis and pricing
- Capital budgeting
Arviointikriteerit, tyydyttävä (1)
Sufficient performance:
showing just enough understanding of the subject to merit a pass grade but requiring greater effort to achieve a more satisfactory result
Arviointikriteerit, hyvä (3)
Good performance:
showing strong understanding of basic concepts and good grasp of techniques, but with certain minor problems still requiring further attention
Arviointikriteerit, kiitettävä (5)
Excellent performance:
not only fulfils all standard requirements but demonstrates originality and imagination
Arviointikriteeri, hyväksytty/hylätty
Not applicable
Lisätiedot
Tuition in English