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Management Accounting (5op)

Toteutuksen tunnus: 5091178-3004

Toteutuksen perustiedot


Ilmoittautumisaika
16.11.2020 - 25.03.2021
Ilmoittautuminen toteutukselle on päättynyt.
Ajoitus
01.01.2021 - 23.05.2021
Toteutus on päättynyt.
Opintopistemäärä
5 op
Lähiosuus
5 op
Toteutustapa
Lähiopetus
Yksikkö
Tekniikka ja liiketoiminta
Toimipiste
Kupittaan kampus
Opetuskielet
suomi
Opettajat
Jukka Rantala
Ryhmät
LIPATMODSupplyChainManagement
LIPAT Supply Chain Management
PTUTAS19A
PTUTAS19A
PTUTAS19B
PTUTAS19B
Opintojakso
5091178

Toteutukselle Management Accounting 5091178-3004 ei valitettavasti löytynyt varauksia. Varauksia ei ole mahdollisesti vielä julkaistu tai toteutus on itsenäisesti suoritettava.

Arviointiasteikko

H-5

Tavoitteet

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

Oppimateriaalit

Literature:
Introduction to Management Accounting (2008 or later), Horngren et al.
Other electronic literature:
e.g. Bookboon.com

Opetusmenetelmät

Lectures, exploratory learning

Pedagogiset toimintatavat ja kestävä kehitys

Case learning, problem based learning

Arviointimenetelmät ja arvioinnin perusteet

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.

Hylätty (0)

All tasks have not been made or returned. The summed up result for the assignments does not exceed 50% of the total score.

Arviointikriteerit, tyydyttävä (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.

Arviointikriteerit, hyvä (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.

Arviointikriteerit, kiitettävä (5)

All Tasks and Case (s) Made and Returned. The summed up result of assignments and Case(s) exceeds 85 %.

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