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Management Accounting (5 cr)

Code: LC00EG72-3008

General information


Enrollment
07.12.2022 - 08.01.2023
Registration for the implementation has ended.
Timing
16.01.2023 - 12.05.2023
Implementation has ended.
Number of ECTS credits allocated
5 cr
Mode of delivery
On-campus
Unit
(2019-2024) School of Business
Campus
Leiritie 1
Teaching languages
English
Seats
20 - 35
Degree programmes
Degree Programme in European Business Administration
Teachers
Merja Lindholm
Tero Hujala
Teacher in charge
Suvi Moll
Groups
LXA21_B
Half of LXA21 cohorts present, GROUP B
Course
LC00EG72

Implementation has 9 reservations. Total duration of reservations is 26 h 0 min.

Time Topic Location
Tue 14.03.2023 time 14:00 - 17:00
(3 h 0 min)
Management Accounting LC00EG72-3008
MMB348 IT-Tila
Tue 21.03.2023 time 14:00 - 17:00
(3 h 0 min)
Management Accounting LC00EG72-3008
MMB348 IT-Tila
Tue 28.03.2023 time 14:00 - 17:00
(3 h 0 min)
Management Accounting LC00EG72-3008
MMB348 IT-Tila
Tue 04.04.2023 time 14:00 - 17:00
(3 h 0 min)
Management Accounting LC00EG72-3008
MMB348 IT-Tila
Tue 11.04.2023 time 14:00 - 17:00
(3 h 0 min)
Management Accounting LC00EG72-3008
MMB348 IT-Tila
Tue 18.04.2023 time 14:00 - 17:00
(3 h 0 min)
Management Accounting LC00EG72-3008
MMB348 IT-Tila
Tue 25.04.2023 time 15:00 - 17:00
(2 h 0 min)
Management Accounting LC00EG72-3008
MMC314 IT-Tila
Tue 02.05.2023 time 14:00 - 17:00
(3 h 0 min)
Management Accounting LC00EG72-3008
MMB348 IT-Tila
Tue 09.05.2023 time 14:00 - 17:00
(3 h 0 min)
Management Accounting LC00EG72-3008
MMB348 IT-Tila
Changes to reservations may be possible.

Objective

Upon completion of the course, the student understands 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, so that their impact in pricing and strategy is understood. The student is able to create a budget for management planning. The student is able to perform a profitability analysis. The student understands the components of working capital and 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)

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.

Assessment criteria, approved/failed

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Qualifications

Business Accounting or equivalent competences

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