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 includes weekly campus classes with brief lectures and several calculation exercises, case assignments etc. At the end, an online exam.

Ajoitus ja läsnäolo

The course will run from January to April. Class attendance is required (min. 80 %).

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.

Toteutuksen valinnaiset suoritustavat

If student has gained knowledge and skills in management accounting through working life or previous studies, it is possible to recognize this prior learning (RPL). Skills need to be demonstrated and this is to be agreed with the teacher. No alternative completion methods.

Työelämäyhteistyö

Real-life based examples and case assignments.

Uusintamahdollisuudet

A retake possibility for the exam is on week 17 and 19.

Oppimisympäristö

Classes on Lappeenranta campus. Course material, assignments and exam through Moodle. Several exercises and assignments also in Excel.

Opiskelijan ajankäyttö ja kuormitus

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

Sisältö

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

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

No requirements for previous knowledge.

Arviointimenetelmät

Assessment is based on the exam (50 %), attendance on lectures (20 %) and assignments (30 %).

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.