Management Accounting 2: Investments and Strategic Management Accounting (5 cr)

Objective

Student are able to assess profitability of businesses and can conduct short term scenario analysis. Students know and are able to appraise profitability of investments and are familiar with pricing methods. Students know how risks taken into account in decision making and they familiar with business unit profitability apparaisal and basics of strategic management accounting.

Content

Cost volume profit analysis (CVP)
Short tern scenarios
Investment and pricing methods
Risks and uncertainties in decision making
Quantitative methods in management accounting
Business unit appraisal
Strategic management accouning

Location and time

Opetus on 26.1.2025 - 7.5.2025 keskiviikkoisin 17.00-20.00.
Ensimmäinen opetuskerta (keskiviikkona 26.2.) on Karaportilla oppimistilassa KME762, ja sen jälkeen viikoittain online-opetuksena.

Materials

Ei ole pakollista kirjallisuutta, mutta keskenään melko samantyyppisinä suosituksena mainitaan seuraavat:
Johdon laskentatointa ammattilaisille, Neilimo & Tenhunen
Laskentatoimi johtamisen tukena, Suomala, Manninen & Lyly-Yrjänäinen
Johdon laskentatoimi, Neilimo & Uusi-Rauva

Teaching methods

Kurssi sisältää viikoittaiset luennot ja laskuharjoitukset.

Exam schedules

Tentti avoinna Examissa 8.5.-22.5.2025

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

Students have achieved the course objectives fairly. Students will be able to identify, define and use the course subject area’s central concepts, models and is able to utilise the most common tools. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

Students have achieved the course objectives well, even though the knowledge and skills need improvement in some areas. Students know the course concepts and models well and are able to justify their decisions. The students are able to apply their knowledge in new situations. The student understands the importance of expertise in the field of business and is able to analyse his/her own expertise and areas requiring further development.

Assessment criteria, excellent (5)

Students have achieved the objectives of the course with excellent marks. Students master commendably the course subject area’s concepts, models and tools. Students are able to make justified and fluent analysis and to present concrete development measures. The students are well prepared to apply their knowledge in new situations. Students are able to analyse the business sector expertise and the evolvement of their own expertise.

Assessment criteria, approved/failed

Students have achieved the course objectives fairly. Students will be able to identify, define and use the course subject area’s central concepts, models and is able to utilise the most common tools. The student understands the criteria and principles of the expertise development.

Assessment methods and criteria

Arviointi perustuu
*Palautettaviin laskutehtäviin (30p.)
*Tentti (70p.)
*Osallistuminen case-tuntiin (läsnäolo + aktiivinen osallistuminen, 10 p.)
Maksimi 100 pistettä

Tentti sisältää monivalintatehtäviä ja lyhyitä laskutehtäviä opintojakson keskeisestä sisällöstä.
Arvosana-asteikko kurssista on 0-5

Qualifications

Business Economics, Management Accounting 1: Cost accounting and control