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Opintojakson toteutussuunnitelma

Group307D12/Degree Programme in Innovative Business Services (Rovaniemi)
Study unit307D4F Management Accounting, 5.00 ECTS credits, 133 h
Business and Service Management Skills
PROFESSIONAL STUDIES
ImplementationPerustoteutus/13001
Unit
Time of implementationSyksy/2013-2014
Responsible teacherLammi Kaisa
Other teachers
Status of implementationFinished

Description status Ready
  
Language of instruction English
Starting and ending dates01.08.2013 - 24.10.2013
Minimum number of participants  
Maximum number of participants  
Enrolment period - 
Implementation method
Virtuality 0 ECTS credits
R&D integration 0 ECTS credits
Resit dates of the exam
Koulutuksen aikataulu (www-linkki)
Description language English 
Objectives

Learning outcome:  

Students master the profitability aspects and their implications in the company. He/she can take advantage of existing economic data and produce information guiding the decision-making in the company. He/she is able to utilize the internal accounting methods and tools for electronic business profitability in the design, implementation, monitoring, analysis and reporting. Students are able to perform the calculations of profitability, profitability analysis and plan profitable business. They are able to carry out product-specific cost and price calculation using the calculation functions. They know how to measure and analyze financial performance. They know how to plan company´s overall budget.                                    

 
Assessment criteria  
Pedagogical arrangements

Lectures

case study

exam

Material

Will be informed at the beginning of the study unit.

Content
Cost terms and concepts
Cost-Volume-Profit analysis
Cost assignments
Pricing decisions
Budgeting - process and control
Cost management
Strategic planning systems
Management control / accounting systems
Assessment

0(failed) -5(excellent)

more detailed information will be given at the beginning of the study unit.