Management Accounting (5 cr)

Evaluation scale

H-5

Objective

After completing the course, the student is able to: -understand the basics in cost accounting methods and processes for different types of organizations. -use management accounting reporting for decision making in an organization -take responsibility for one's own actions and work according to jointly agreed principles and measure

Content

- Principles, processes and tools of management accounting. - The organisation and management accounting. - Direct and indirect costs, fixed and variable costs, overheads, CVP cost variance analysis, Activity-based accounting (ABC). - Cases

Location and time

10.10. – TUAS building EduCity in Kupittaa 8.30 - 12 room Edu 2028 13–14 Edu room 3036 14–16 Edu room 2025–2026 31.10. - Novia building Gripen in Hämeenkatu room GR-235

Materials

To be communicated at course kick-off.

Teaching methods

Introductions Themes Discussions in teams Assignments gone through during the sessions Home work Literature studies - Principles, processes and tools of management accounting. - The organisation and management accounting. - Direct and indirect costs, fixed and variable costs, overheads, CVP cost variance analysis, Activity-based accounting (ABC). - Cases After completing the course, the student is able to: -understand the basics in cost accounting methods and processes for different types of organizations. -use management accounting reporting for decision making in an organization -take responsibility for one's own actions and work according to jointly agreed principles and measure

Student workload

5 ECTS = 5 x 27= 135 working hours divided in about 15 contact hours, 50 hours literature studies and estimated 70 hours working with mainly the two assignments.

Qualifications

The course is aimed for Master level students.