Management Accounting (5cr)
Code: 5091178-3004
General information
- Enrollment
- 16.11.2020 - 25.03.2021
- Registration for the implementation has ended.
- Timing
- 01.01.2021 - 23.05.2021
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Engineering and Business
- Campus
- Kupittaa Campus
- Teaching languages
- Finnish
Unfortunately, no reservations were found for the realization Management Accounting 5091178-3004. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.
Evaluation scale
H-5
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
Materials
Literature:
Introduction to Management Accounting (2008 or later), Horngren et al.
Other electronic literature:
e.g. Bookboon.com
Teaching methods
Lectures, exploratory learning
Pedagogic approaches and sustainable development
Case learning, problem based learning
Evaluation methods and criteria
The evaluation is authentic. The course is built on the principles of continuous evaluation so that an integrated evaluation of the process leads to the finalized results. In addition, evaluation is versatile and holistic as it relates to the whole learning process. Typically, group or team work involves a group / team peer review.
Failed (0)
All tasks have not been made or returned. The summed up result for the assignments does not exceed 50% of the total score.
Assessment criteria, satisfactory (1-2)
All Tasks and Case (s) Made and Returned. The summed up result of assignments and Case(s) is 50% - 65% of the total score.
Assessment criteria, good (3-4)
All Tasks and Case (s) Made and Returned. The summed up result of assignments and Case(s) is 66% - 85% of the total score.
Assessment criteria, excellent (5)
All Tasks and Case (s) Made and Returned. The summed up result of assignments and Case(s) exceeds 85 %.