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 of the course there will be an online exam.

Ajoitus ja läsnäolo

The course will run during the whole autumn semester from September to December. 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

Possibly a visiting lecturer from local business.

Uusintamahdollisuudet

A retake possibility for the exam in week 51 . Second retake will be possible in January 2025.

Oppimisympäristö

Contact lessons on campus.

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.