Management Accounting and Control in Service (5 op)

Arviointiasteikko

H-5

Sisällön jaksotus

1 Orientation, management accounting basics, info about the assignments on cost accounting and budgeting 2 Workshop Cost accounting 3 Workshop Budgeting 4 Team presentations

Tavoitteet

The student is able to - explain the importance of cost accounting and budgeting for decision making - use key performance indicators in the service development context - analyse customer profitability - develop value-based pricing

Aika ja paikka

Online Zoom sessions:

Oppimateriaalit

Suggestions, Management Accounting books: Drury, Colin. Management and Cost Accounting Gowthorpe, Catherine. Management accounting Atrill, Peter. Accounting and finance for non-specialists. Find books on Management Accounting (not Financial Accounting). You need a basic book on management accounting for the orientation and module 1 assignments. Articles, videos and podcast links will be given when the course starts.

Opetusmenetelmät

This course includes Zoom sessions, individual Excel assignments, and team work on a chosen topic.

Opiskelijan ajankäyttö ja kuormitus

5 ECTS = 135 hours of student work The course is divided into five modules. Estimated time required: 1. Orientation and Introduction to Management Accounting: 10 hours 2. Cost Accounting and Pricing (Excel assignments and discussion): 15 hours 3. Budgeting and Control (Excel budgets for case company): 35 hours 4. Essay: 40 hours 5. Team work, presentation, peer review: 35 hours

Arviointimenetelmät ja arvioinnin perusteet

The final grade for this course is a weighted average of your assignments. The weights are: Individual assignments: 70% Team work: 30%