Management Accounting (5 ECTS)
Code: LX00BX77-3020
General information
- Enrollment
- 11.08.2020 - 20.08.2020
- Registration for the implementation has ended.
- Timing
- 01.08.2020 - 18.12.2020
- 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
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
Further information
Tuition in English