Siirry suoraan sisältöön

Johdon laskentatoimi (5 cr)

Code: LX00BX77-3019

General information


Enrollment

11.08.2020 - 20.08.2020

Timing

01.08.2020 - 18.12.2020

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalous

Campus

Leiritie 1

Teaching languages

  • English

Seats

20 - 35

Degree programmes

  • Degree Programme in International Business and Logistics

Teachers

  • Tero Hujala

Teacher in charge

Suvi Moll

Groups

  • LXC19_A
    Half of LXC19 cohorts present, GROUP A

Objective

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.

Content

- Working capital management
- Cost accounting
- Budgeting
- Profitability analysis and pricing
- Capital budgeting

Evaluation scale

0-5

Assessment criteria, satisfactory (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

Assessment criteria, good (3)

Good performance:
showing strong understanding of basic concepts and good grasp of techniques, but with certain minor problems still requiring further attention

Assessment criteria, excellent (5)

Excellent performance:
not only fulfils all standard requirements but demonstrates originality and imagination

Assessment criteria, approved/failed

Not applicable

Further information

Tuition in English