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: has completed basic requirements to pass the course and has made an attempt to apply and articulate concepts and information both verbally and in writing but has not made enough effort overall. The student has demonstrated little effort, interest and motivation for individual or team activities / assignments and the output is rather weak.

Assessment criteria, good (3)

Good overall performance: can apply and articulate concepts and information well both verbally and in writing, certain areas of individual or team output require further attention; shows appropriate level of interest and motivation in individual and team activities. Good presentation delivery and analysis.

Assessment criteria, excellent (5)

Excellent performance in all elements of the course: shows interest and motivation in individual and team activities and assignments, fully applies and clearly articulates concepts and information both verbally and in writing. The student is able to support his/her argument with references to the recommended reading and lecture content. Excellent presentation delivery and analysis.

Assessment criteria, approved/failed

Sufficient performance: has completed basic requirements to pass the course and has made an attempt to apply and articulate concepts and information both verbally and in writing but has not made enough effort overall. The student has demonstrated little effort, interest and motivation for individual or team activities / assignments and the output is rather weak.

Further information

The language of tuition is English.

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