Management Accounting (4 cr)
Code: 5091163-1002
General information
- Timing
-
01.01.2017 - 31.07.2017
Implementation has ended.
- Number of ECTS credits allocated
- 4 cr
- Local portion
- 3 cr
- Virtual portion
- 1 cr
- RDI portion
- 2 cr
- Mode of delivery
- Blended learning
- Unit
- Engineering and Business
- Teaching languages
- English
- Seats
- 10 - 25
- Degree programmes
- Degree Programme in Industrial Management Engineering
- Teachers
- Jukka Rantala
- Course
- 5091163
Evaluation scale
H-5
Objective
After completing the course, a student candescribe the differeces between management accounting and financial accountingdescribe the basic problems of accountingdescribe the basic terms of costingcalculate material, labour and capital costsallocate costs to cost centrescalculate product costsutilize contribution margin analysis in various short-term calculationsset the price to a productutilize linear programmingmake investment calculationsprepare the separate budgets which lead to the main budgets
Content
classification, assessment and assigment of costscontribution margin analysispricingshort-term alternative calculationslinear programminginvestment calculationsbudgeting