Management Accounting (5 op)

Arviointiasteikko

H-5

Tavoitteet

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

Sisältö

- 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

Aika ja paikka

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

Oppimateriaalit

To be communicated at course kick-off.

Opetusmenetelmät

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

Opiskelijan ajankäyttö ja kuormitus

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.

Esitietovaatimukset

The course is aimed for Master level students.