Study Guide

Learning outcomes

The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process

Implementation and methods of teaching

This is online course.
Course includes intro session, recorded lectures, two training sessions, and assignments.
Course starts on 8th of February with intro session.
After the first session, lecture recordings are added on weekly basis in Moodle. Two training
sessions are organized by the end of March.

Learning material and recommended literature

Material provided by the lecturer in Moodle. Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.

Learning environment

Zoom and Moodle

Student time use and work load

5 credits corresponds approximately 135 hours of student's use of time.

Assessment criteria

Assessment is based on the exam (60 %) and assignments (40 %).

Assessment scale

1-5

Failed (0)

Student does not reach the learning objectives.

Assessment criteria: level 1 (assessment scale 1–5)

Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.

Assessment criteria: level 3 (assessment scale 1–5)

Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.

Assessment criteria: level 5 (assessment scale 1–5)

Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.