Management Accounting (5 cr)

Materials

Atkinson, A.A., Kaplan R.S., Young, M. (2004)Management Accounting

Evaluation scale

0-5

Completion alternatives

Will be described in the beginning of each implementation and may varies depending on the way of implementation.

Further information

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Student workload

5 ECTS * 27 hours/ECTS = Total 135 hours.

Assessment criteria, satisfactory (1)

Sufficient (1): Student has gained knowledge of course objectives but face challenges to utilize them in practice.

Satisfactory (2): Student has gained knowledge of course objectives and can utilize them partly in practice.

Assessment criteria, good (3)

Good (3): Student has gained understanding of course objectives and can utilize them in practice.

Very good (4): Student has attained very good level of course objectives and can apply them into practice.

Assessment criteria, excellent (5)

Excellent (5): Student has attained an excellent level of course objectives and can apply them into practice in innovative manner.

Teaching language

en

Number of ECTS credits allocated

5

Qualifications

-

Content

The need for accounting information. Cost terms and concepts. Cost, volume, profit analysis. Investment calculations.

Objective

The students understand management accounting as a tool to improve the operations and the profitability of the organization. They are able to prepare and analyze profitability calculations in order to support decision making.

EUR-ACE Transferable Skills: Students are capable to work successfully as a member of a team.

TLEEC Economic skills: Students understands economical principles of profitable business.

TLEMA: Logistics management skills: Students understands the role of accounting information in the field of operational management.

YHTTO: Information management skills: Students can recognize relevant information in order to create appropriate profitability calculations.