Management Accounting
| Structure Type: | Course |
|---|
| Code: | KD07CLLA320 |
|---|
| Type: | Elective |
|---|
| Level: | Bachelor |
|---|
| Credits: | 2.0 points |
|---|
| Responsible Teacher: | Länsiluoto, Aapo |
|---|
| Teacher Team: | Länsiluoto, Aapo |
|---|
| Language of Instruction: | Finnish |
|---|
Course Implementations, Planned Year of Study and Semester
| Curriculum | Semester | Credits | Start of Semester | End of Semester |
| LITAKO-2013 |
2 spring |
2.0 |
2015-01-02 |
2015-07-31 |
| LITAKO-2014 |
2 spring |
2.0 |
2016-01-01 |
2016-07-31 |
Learning Outcomes
Students can define the content and targets of management accounting. Students can create management accounting information for business development purposes. Students are able to produce different calculations for planning and control purposes and they are able to apply the key concepts of the course also in English.
Student's Workload
54 hours (including lectures, practices and independent working)
Prerequisites / Recommended Optional Courses
Analysing and developing a business, 9 op (KD07APYR105) & Basics of Financial Management, 4 op (KD07LLA200)
Contents
- Role of management accounting in business development
- Content of primary budgets; income statement, balance sheet and cash flow
- Logic of cost accounting; responsibility center and product costing
- Activity-based costing
Recommended or Required Reading
- Järvenpää M., Länsiluoto A., Partanen V., Pellinen J. Talousohjaus ja kustannuslaskenta, WSOYpro. Luennoitsijan ilmoittamin osin.
Availability: http://tiny.cc/golxkx
- Material provided by the teacher
Mode of Delivery / Planned Learning Activities and Teaching Methods
- lectures and guided practices
- independent work
Assessment Criteria
Excellent 5
Students are able to create management accounting calculations for business development at an excellent level. They are able to implement primary budgets and activity-based costing calculations at an excellent level.
Good 4-3
Students are able to create management accounting calculations for business development at a good level. They are able to implement primary budgets and activity-based costing calculations at a good level.
Satisfactory 2-1
Students are able to choose management accounting calculations which support business development activities. They are able to define the differences between primary budgets. Students can describe activity-based costing process.
Assessment Methods
Exam
Work Placement
Work placement is not included in the course.
Back