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Opintojakson toteutussuunnitelma

GroupR31D17S/International Business (Rovaniemi)
Study unitR301DL19 Management Accounting, 5.00 ECTS credits, 133 h
UnitRantavitikka (Jokiväylä 11) Rovaniemi
Time of implementationSpring1/2018-2019, Spring2/2018-2019
Responsible teacherKangasvieri Minna
Other teachersMattila Erkki
Status of implementationFinished

Description status Ready
Language of instruction English
Starting and ending dates01.01.2019 - 20.05.2019
Minimum number of participants  
Maximum number of participants  
Enrolment period01.09.2018 - 10.01.2019
Implementation method Contact instruction
Virtuality 2 ECTS credits
R&D integration 2 ECTS credits
Resit dates of the exam
Koulutuksen aikataulu (www-linkki)
Description language English 

He/she is able to do profitability planning and financing decisions for small company in a simplistic level. Student is able to calculate indexes, interest calculus, loans, bonds and IRR method in business context.

Assessment criteria




Student can name the main concepts of profitability planning and finance and knows its meaning for small business

Student deeply understands the meaning of profitability planning and finance for business and can calculate basic calculations with assistance

Student is able to calculate profitability planning and finance calculations for his/her own business idea or given case/company.

Pedagogical arrangements

Lectures, group work, independent knowledge


Colin Drury: Management and Cost Accounting 9th. (older versions are valid as well) or Cost and Management Accouniting. Chapters are given during first lecture.

Lecture notes and exercises.


- Cost-terms and concepts

- Cost-Volume- Profit analysis

- Cost assignment

- Pricing decisions

- Budjeting - process and control

- Cost management

- Strategic planning and Management control

- Mathematical methods of profitability analysis


Assesment is based on the process and actual skills and knowlegde evaluation. More detailed assessment plan is to be found in Moodle.

Management Accounting: exam and case work ( 0 to 5)

Business Mathematics: assingments (0 to 5)