Management AccountingLaajuus (5 op)

Osaamistavoitteet

After completing the course, a student can
- describe the differeces between management accounting and financial accounting

- describe the basic problems of accounting

- describe the basic terms of costing

- calculate material, labour and capital costs

- allocate costs to cost centres

- calculate product costs

- utilize contribution margin analysis in various short-term calculations

- set the price to a product

- utilize linear programming

- make investment calculations

- prepare the separate budgets which lead to the main budgets

Sisältö

- classification, assessment and assigment of costs
- contribution margin analysis
- pricing
- short-term alternative calculations
- linear programming
- investment calculations
- budgeting