Management AccountingLaajuus (5 cr)

Objective

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

Content

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