Management Accounting (5 ECTS)
Code: LC00FE61-3001
General information
- Enrollment
- 06.05.2024 - 11.08.2024
- Registration for the implementation has ended.
- Timing
- 26.08.2024 - 20.12.2024
- Implementation has ended.
- Number of ECTS credits allocated
- 5 ECTS
- 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 International Business and Logistics
- Teachers
- Tero Hujala
- Teacher in charge
- Suvi Moll
- Groups
-
LXC23_SCM_AHalf of LXC23_SupplyChainManagement, Group A
-
LXC23_SCM_BHalf of LXC23_SupplyChainManagement, Group B
-
LXC23_MARLXC23_Marketing
- Course
- LC00FE61
Implementation has 15 reservations. Total duration of reservations is 45 h 0 min.
| Time | Topic | Location |
|---|---|---|
|
Thu 29.08.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
|
Thu 05.09.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 12.09.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 19.09.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 26.09.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 03.10.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 10.10.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 24.10.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 31.10.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 07.11.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 14.11.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 21.11.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 28.11.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 05.12.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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Thu 12.12.2024 time 08:00 - 11:00 (3 h 0 min) |
Management Accounting LC00FE61-3001 |
MMB348
IT-Tila
|
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 sustainability, 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.
Content
- Working capital management
- Cost accounting
- Budgeting
- Profitability analysis and pricing
- Capital budgeting
- Performance and ESG measurement
Materials
Management accounting for decision makers: McLaney, E. Atrill, P.
Other materials introduced in the course
Teaching methods
Interactive lecture
Assignments, practical work
Guided assignments
Further information
Prerequisite course: Business accounting
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.
Assessment methods and criteria
Exam
Learning assingments
Qualifications
Business Accounting or equivalent competences