Opinto-opas

Osaamistavoitteet

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

Toteutustapa ja opetusmenetelmät

The course will include contact lectures, exercise sessions (including case assignments etc.) and self study exercises / assignments. At the end an online exam.

Ajoitus ja läsnäolo

The course will run during the whole spring semester from January to May. Class attendance is not mandatory, but absence from classes requires active and intensive self study and learning.

Oppimateriaali ja suositeltava kirjallisuus

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

Työelämäyhteistyö

Visiting lecturer from local business

Uusintamahdollisuudet

A retake possibility for the exam in May. After that, retake can be taken in the Exam system.

Opiskelijan ajankäyttö ja kuormitus

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

Sisältö

Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Financial accounting

Arviointimenetelmät

Assessment is based on exam and assignments.

Arviointiasteikko

1-5

Hylätty (0)

Student does not reach the learning objectives.

Arviointikriteerit: taso 1: (arviointiasteikko 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.

Arviointikriteerit: taso 3 (arviointiasteikko 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.

Arviointikriteerit: taso 5 (arviointiasteikko 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.