Johdon laskentatoimi (5 cr)
Code: LX00BX77-3020
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_BLXC19 cohorts present, GROUP B
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