Guidance on Profitable OperationLaajuus (10 cr)

Objective

The objective of the course
The students understand the special features of diverse types of industrial enterprise computations and needs, and are capable of applying their acquired knowledge. They know the theory and are capable of preparing computations in diverse areas: yield and costs registration/follow up, accomplishment computation and its various methods, budgeting, optional computations. The students know enterprise accounting methods and their new trends and are capable of applying them in the work community. They know diverse enteprises' special features and are able to take part in developing accounting for computer projects in their applied field of expertise. The students know how to profit from accounting systems in the evaluation of the enterprise's success and know the principles behind applicable methods for implementation ability measurement in enterprises. The students are able to develop accounting processes and apply quality thinking

Competencies
Proactive Development
Business Competence

Content

Gathering and registration of knowledge, operative accounting problems, cost accounting tasks, accounting of preparation enterprise, standard cost accounting, function accounting, goal and control accounting and principles of production plan and guidance

Qualifications

profitability and coverage gain accounting, budgeting

Assessment criteria, satisfactory (1)

Sufficient 1: The student has a limited understanding related to management accounting and cost accounting and she/ he is minimally able to understand how management accounting can be utilized in business. A student is minimally able to produce calculations of management accounting. The student has a basic understanding of financial processes and how processes are able to support business.

Satisfactory 2: The student has a basic understanding related to management accounting and cost accounting and she/ he is basically able to understand how management accounting can be utilized in business. A student is basically able to produce calculations of management accounting and understands financial processes and how processes are able to support business.

Assessment criteria, good (3)

Good 3: The student has a developing understanding of management accounting and cost accounting and she/ he is able to understand how management accounting can be utilized in business. The student is able to produce management accounting calculations. The student has a developing understanding of financial processes and how processes are able to support business.

Very Good 4 :The student has a comprehensive understanding related to management accounting and cost accounting and she/ he is comprehensively able to understand how management accounting can be utilized in business. A student is comprehensively able to produce calculations of management accounting and understands the financial processes and how processes are able to

Assessment criteria, excellent (5)

Excellent 5:The student has a holistic understanding related to management accounting and cost accounting and she/ he completely understands how management accounting can be utilized in business. The student is independently able to produce calculations of management accounting. The student has a holistic understanding of financial processes and how processes are able to support business.