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Managerial AccountingLaajuus (5 cr)

Code: YZZZ0230

Credits

5 op

Teaching language

  • Finnish

Responsible person

  • Pekka Pirinen, Liiketoiminta

Objective

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Assessment criteria, satisfactory (1)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Assessment criteria, good (3)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Assessment criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2024 - 22.08.2024

Timing

30.08.2024 - 31.01.2025

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Business

Teaching languages
  • Finnish
Seats

20 - 40

Degree programmes
  • Master’s Degree Programme in Business and Financial Management
  • Master’s Degree Programme in Tourism and Hospitality Management
Teachers
  • Sanna Niemi
Groups
  • ZJA24SM
    Avoin amk, marata
  • YMJ22S1
    Matkailu- ja palveluliiketoiminnan johtaminen (YAMK)
  • ZJAYMJ23S1
    Avoin AMK, marata, YAMK-polut, Matkailu ja palveluliiketoiminnan johtaminen
  • ZJAYHO23S1
    Avoin AMK, lita, YAMK-polut, Organisaation ja talouden johtaminen
  • YHO22S1
    Organisaation ja talouden johtaminen (YAMK)
  • YMJ23S1
    Matkailu- ja palveluliiketoiminnan johtaminen (YAMK)
  • YHO23S1
    Organisaation ja talouden johtaminen (YAMK)

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Lectures and webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Lectures and webinars 14h
Independent familiarization with literature and videos 40h
Independent exercises and assignments 81h
Course end 31.1.2025.

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

20.11.2023 - 04.01.2024

Timing

22.04.2024 - 09.06.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 40

Degree programmes
  • Master's Degree Programme in Lifecycle Management
Teachers
  • Hanna Karhu
Groups
  • YTH24K1
    Elinkaaren hallinta (YAMK)

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Webinars 19h
Familiarization with literature and videos 40h
Exercises and assignments 76h

Further information for students

The assessment of the course is based on the following credits done individually, in pairs or in groups:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

20.11.2023 - 04.01.2024

Timing

08.01.2024 - 31.05.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 35

Degree programmes
  • Master’s Degree Programme in High-Technology Business Management
Teachers
  • Sanna Niemi
  • Hanna Karhu
Groups
  • ZJAYTO23S1
    Avoin amk, Teknologialiiketoiminnan johtaminen , Monimuoto
  • YTO23S1
    Insinööri (ylempi AMK), teknologialiiketoiminnan johtaminen

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Webinars 14h
Familiarization with literature and videos 40h
Exercises and assignments 81h

Further information for students

The assessment of the course is based on the following credits done individually, in pairs or in groups:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Timing

01.10.2023 - 01.01.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Business

Teaching languages
  • Finnish
Teachers
  • Pekka Pirinen
Teacher in charge

Pekka Pirinen

Groups
  • ZJA22SVPJ3
    Vanhuspalveluiden johtaminen, ryhmä 3

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. (2013). Talousohjaus ja kustannuslaskenta (2. uud. painos). Helsinki : Sanoma Pro. ISBN 978-952-63-2005-2 (nidottu).
Neilimo, K. & Uusi-Rauva, E. (2005). Johdon laskentatoimi. (6. uud. painos). Helsinki : Edita. ISBN 978-951-37-4109-9 (nidottu).
Pellinen, J. (2019). Kustannuslaskenta ja kannattavuusajattelu (3. uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3588-1 (verkkoaineisto) ja ISBN 978-952-14-3586-7 (nidottu).
Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Teaching methods

Webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

An exam is not part of this course.

Alternative completion methods

Hyväksilukeminen (korvaaminen ja sisällyttäminen)
Muulla tavoin hankitun osaamisen tunnistaminen ja tunnustaminen
Opinnollistaminen
Tarkemmat ohjeet löytyvät tutkintosäännöstä ja opinto-oppaasta.

Student workload

Student's time usage in total 135 h
Webinars 10 h
Video material 5 h
Literature 25 h
Exercises and assignments 95 h

Further information for students

The assessment in the course is based on the competence demonstrated in learning assignments which are done individually, in pairs or in groups (100 %, 5 ECTS credits).

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2023 - 28.08.2023

Timing

18.09.2023 - 03.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Face-to-face, 40 % Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 40

Degree programmes
  • Master’s Degree Programme in Logistics
  • Master's Degree Programme in Business Network Management
  • Master's Degree Programme in Business Network Management
Teachers
  • Hanna Karhu
Groups
  • ZJAYLO23S1
    Avoin amk, Logistiikka (YAMK), monimuoto
  • YLO23S1
    Insinööri (ylempi AMK), logistiikka
  • YTV23S1
    Insinööri (ylempi AMK), verkostojohtaminen
  • YSV23S1
    Sosiaali- ja terveysalan ylempi AMK, verkostojohtaminen
  • ZJAYTV23S1
    Avoin amk, Verkostojohtaminen, insinööri, Monimuoto
  • ZJAYSV23S1
    Avoin AMK, sote, Verkostojohtaminen, YAMK-polku

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Lectures and webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Lectures and webinars 19h
Familiarization with literature and videos 40h
Exercises and assignments 76h

Further information for students

The assessment of the course is based on the following credits done individually, in pairs or in groups:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2023 - 24.08.2023

Timing

01.09.2023 - 31.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Business

Teaching languages
  • Finnish
Seats

0 - 20

Degree programmes
  • Master’s Degree Programme in Business and Financial Management
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Digital Supply Chain Management
  • Master’s Degree Programme in High-Technology Business Management
  • Master's Degree Programme in Sustainable Energy
  • Master’s Degree Programme in Logistics
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Tourism and Hospitality Management
  • Master's Degree Programme in Business Network Management
  • Master's Degree Programme in Business Network Management
  • Master’s Degree Programme in Health Care and Social Services
Teachers
  • Sanna Niemi
Groups
  • ZJAYHO23S1
    Avoin AMK, lita, YAMK-polut, Organisaation ja talouden johtaminen
  • YHO23S1
    Organisaation ja talouden johtaminen (YAMK)

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Lectures and webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Lectures and webinars 19h
Independent familiarization with literature and videos 40h
Independent exercises and assignments 76h

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2023 - 24.08.2023

Timing

01.09.2023 - 31.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Business

Teaching languages
  • Finnish
Seats

0 - 20

Degree programmes
  • Master’s Degree Programme in Business and Financial Management
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Digital Supply Chain Management
  • Master’s Degree Programme in High-Technology Business Management
  • Master's Degree Programme in Sustainable Energy
  • Master’s Degree Programme in Logistics
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Tourism and Hospitality Management
  • Master's Degree Programme in Business Network Management
  • Master's Degree Programme in Business Network Management
  • Master’s Degree Programme in Health Care and Social Services
Teachers
  • Sanna Niemi
Groups
  • ZJAYMJ23S1
    Avoin AMK, marata, YAMK-polut, Matkailu ja palveluliiketoiminnan johtaminen
  • YMJ23S1
    Matkailu- ja palveluliiketoiminnan johtaminen (YAMK)

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Lectures and webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Lectures and webinars 19h
Independent familiarization with literature and videos 40h
Independent exercises and assignments 76h

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2023 - 28.08.2023

Timing

21.08.2023 - 19.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 20

Degree programmes
  • Master's Degree Programme in Project Management
Teachers
  • Hanna Karhu
Groups
  • ZJAYTB23S1
    Avoin amk, Projektijohtaminen, insinööri, Verkko
  • YTB23S1
    Insinööri (ylempi AMK), Projektijohtaminen
  • YSB23S1
    Projektijohtaminen YAMK
  • ZJAYSB23S1
    Avoin AMK, sote,Projektijohtaminen, YAMK-polku

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Webinars 14h
Familiarization with literature and videos 40h
Exercises and assignments 81h

Further information for students

The assessment of the course is based on the following credits done individually, in pairs or in groups:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.11.2022 - 05.01.2023

Timing

24.04.2023 - 11.06.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 25

Degree programmes
  • Master's Degree Programme in Lifecycle Management
Teachers
  • Jukka Suvitie
  • Petri Vauhkonen
Teacher in charge

Petri Vauhkonen

Groups
  • YTH23K1
    Elinkaaren hallinta (YAMK)
  • ZJAYTH23K1
    Avoin amk, YAMK-polut, Elinkaaren hallinta, Monimuoto

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

According the information described on course description and contact meetings materials.

Teaching methods

Lessons and group works during contact days, self-studies and learning assignments.

Exam dates and retake possibilities

No final exam.

Alternative completion methods

The admission procedures are described in the degree rule and the study guide. The teacher of the course will give you more information on possible specific course practices.

Student workload

One credit corresponds to an average of 27 hours of work, which means that the load of five credits is approximately 135 hours.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.11.2022 - 05.01.2023

Timing

09.01.2023 - 09.04.2023

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Face-to-face, 80 % Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 25

Degree programmes
  • Master’s Degree Programme in Logistics
Teachers
  • Jukka Suvitie
  • Petri Vauhkonen
Teacher in charge

Petri Vauhkonen

Groups
  • YLO22S1
    Insinööri (ylempi AMK), logistiikka
  • ZJAYLO22S1
    Avoin amk, Logistiikka (YAMK), monimuoto

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Time and location

Spring semester 2023, part of the lessons at JAMK main campus and part of the lessons via zoom.

Learning materials and recommended literature

According the information described on course description and contact meetings materials.

Teaching methods

Lessons and group works during contact days, self-studies and learning assignments.

Exam dates and retake possibilities

No final exam.

Alternative completion methods

The admission procedures are described in the degree rule and the study guide. The teacher of the course will give you more information on possible specific course practices.

Student workload

One credit corresponds to an average of 27 hours of work, which means that the load of five credits is approximately 135 hours.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.11.2022 - 04.01.2023

Timing

01.01.2023 - 21.05.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

TA11 - Teollisuustekniikka

Teaching languages
  • Finnish
Degree programmes
  • Master’s Degree Programme in Business and Financial Management
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Digital Supply Chain Management
  • Master’s Degree Programme in High-Technology Business Management
  • Master's Degree Programme in Sustainable Energy
  • Master’s Degree Programme in Logistics
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Tourism and Hospitality Management
  • Master's Degree Programme in Business Network Management
  • Master's Degree Programme in Business Network Management
  • Master’s Degree Programme in Health Care and Social Services
Teachers
  • Hanna Karhu
  • Aki Laaksonen
Groups
  • YTO22S1
    Insinööri (ylempi AMK), teknologialiiketoiminnan johtaminen

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Time and location

The course will be implemented as virtual learning in Zoom.

Webinar 1: Thu 12.01.2023 at 17-19
Webinar 2: Thu 26.01.2023 at 17-19
Webinar 3: Thu 09.02.2023 at 17-19
Webinar 4: Thu 23.02.2023 at 17-19
Webinar 5: Thu 09.03.2023 at 17-19
Webinar 6: Thu 23.03.2023 at 17-19
Webinar 7: Thu 13.04.2023 at 17-19

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Lectures 14h
Independent familiarization with literature and videos 40h
Independent exercises and assignments 81h

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2022 - 04.09.2022

Timing

03.12.2022 - 18.02.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Face-to-face

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 35

Degree programmes
  • Master's Degree Programme in Business Network Management
Teachers
  • Jukka Suvitie
  • Petri Vauhkonen
Teacher in charge

Jukka Eerola

Groups
  • YSV22S1
    Sosiaali- ja terveysalan ylempi AMK, verkostojohtaminen
  • ZJAYSV22S1
    Avoin AMK, sote, Verkostojohtaminen, YAMK-polku
  • YTV22S1
    Insinööri (ylempi AMK), verkostojohtaminen
  • ZJAYTV22S1
    Avoin amk, Verkostojohtaminen, insinööri, YAMK
  • ZJA22STVEJ
    Avoin amk, Verkostojohtaminen, Monimuoto

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Timing

03.10.2022 - 31.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Business

Campus

Lutakko Campus

Teaching languages
  • Finnish
Degree programmes
  • Master’s Degree Programme in Business and Financial Management
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Digital Supply Chain Management
  • Master’s Degree Programme in High-Technology Business Management
  • Master's Degree Programme in Sustainable Energy
  • SAL Täydennyskoulutus, Ammatillinen lisäkoulutus
  • Master’s Degree Programme in Logistics
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Tourism and Hospitality Management
  • Master's Degree Programme in Business Network Management
  • Master's Degree Programme in Business Network Management
  • Master’s Degree Programme in Health Care and Social Services
Teachers
  • Pekka Pirinen
Teacher in charge

Pekka Pirinen

Groups
  • ZJA21SVPJ2
    Vanhuspalveluiden johtaminen, ryhmä 2
  • SAL21SVPJ2
    Vanhuspalveluiden johtaminen, ryhmä 2

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. (2013). Talousohjaus ja kustannuslaskenta (2. uud. painos). Helsinki : Sanoma Pro. ISBN 978-952-63-2005-2 (nidottu).
Neilimo, K. & Uusi-Rauva, E. (2005). Johdon laskentatoimi. (6. uud. painos). Helsinki : Edita. ISBN 978-951-37-4109-9 (nidottu).
Pellinen, J. (2019). Kustannuslaskenta ja kannattavuusajattelu (3. uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3588-1 (verkkoaineisto) ja ISBN 978-952-14-3586-7 (nidottu).
Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Teaching methods

Webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

An exam is not part of this course.

Alternative completion methods

Hyväksilukeminen (korvaaminen ja sisällyttäminen)
Muulla tavoin hankitun osaamisen tunnistaminen ja tunnustaminen
Opinnollistaminen
Tarkemmat ohjeet löytyvät tutkintosäännöstä ja opinto-oppaasta.

Student workload

Student's time usage in total 135 h
Webinars 10 h
Video material 5 h
Literature 25 h
Exercises and assignments 95 h

Further information for students

The assessment in the course is based on the competence demonstrated in learning assignments which are done individually, in pairs or in groups (100 %, 5 ECTS credits).

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2022 - 30.08.2022

Timing

12.09.2022 - 21.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Business

Teaching languages
  • Finnish
Seats

0 - 45

Degree programmes
  • Master’s Degree Programme in Business and Financial Management
Teachers
  • Hanna Karhu
Groups
  • ZJAYHO22S1
    Avoin AMK, lita, YAMK-polut, Organisaation ja talouden johtaminen
  • YHO22S1
    Organisaation ja talouden johtaminen (YAMK)

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

25.08.2022 - 05.09.2022

Timing

12.09.2022 - 21.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Business

Teaching languages
  • Finnish
Seats

0 - 45

Degree programmes
  • Master’s Degree Programme in Tourism and Hospitality Management
Teachers
  • Hanna Karhu
Groups
  • YMJ22S1
    Matkailu- ja palveluliiketoiminnan johtaminen (YAMK)
  • ZJAYMJ22S1
    Avoin AMK, marata, YAMK-polut, Matkailu ja palveluliiketoiminnan johtaminen

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2022 - 04.09.2022

Timing

01.09.2022 - 31.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Technology

Teaching languages
  • Finnish
Seats

0 - 45

Degree programmes
  • Master’s Degree Programme in Business and Financial Management
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Digital Supply Chain Management
  • Master’s Degree Programme in High-Technology Business Management
  • Master's Degree Programme in Sustainable Energy
  • Master’s Degree Programme in Logistics
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Tourism and Hospitality Management
  • Master's Degree Programme in Business Network Management
  • Master's Degree Programme in Business Network Management
  • Master’s Degree Programme in Health Care and Social Services
Teachers
  • Hanna Karhu
  • Aki Laaksonen
Groups
  • YTB22S1
    Insinööri (ylempi AMK), Projektijohtaminen
  • ZJAYSB22S1
    Avoin AMK, sote, Projektijohtaminen, YAMK-polku
  • YSB22S1
    Projektijohtaminen YAMK
  • YTK21S1
    Insinööri (ylempi AMK), kestävä energia

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Time and location

The course will be implemented as virtual learning in Zoom.

Webinar 1: Thu 15.09.2022 at 15-17
Webinar 2: Thu 29.09.2022 at 15-17
Webinar 3: Thu 13.10.2022 at 15-17
Webinar 4: Thu 03.11.2022 at 15-17
Webinar 5: Thu 17.11.2022 at 15-17
Webinar 6: Thu 01.12.2022 at 15-17
Webinar 7: Thu 15.12.2022 at 15-17

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Webinars
Literature
Video material
Exercises and assignments

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Lectures 14h
Independent familiarization with literature and videos 40h
Independent exercises and assignments 81h

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.08.2022 - 25.08.2022

Timing

15.08.2022 - 16.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Face-to-face, 80 % Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 30

Degree programmes
  • Master’s Degree Programme in Digital Supply Chain Management
Teachers
  • Jukka Suvitie
  • Petri Vauhkonen
Teacher in charge

Petri Vauhkonen

Groups
  • YTM22S1
    Insinööri (ylempi AMK), Digitaalinen toimitusketju
  • ZJAYTM22S1
    Avoin amk, Digitaalinen toimitusketju, Verkko

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Time and location

Autumn semester, weeks number 40-48/2022

Learning materials and recommended literature

According the information described on course description and lesson materials.

Teaching methods

Lessons, independent studies, group works and individual assignments.
Target group: Master's degree program, group YTM22S1.

Exam dates and retake possibilities

No final exam.

Alternative completion methods

The admission procedures are described in the degree rule and the study guide. The teacher of the course will give you more information on possible specific course practices.

Student workload

One credit corresponds to an average of 27 hours of work, which means that the load of five credits is approximately 135 hours.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.11.2021 - 09.01.2022

Timing

29.04.2022 - 17.06.2022

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Face-to-face, 80 % Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 35

Degree programmes
  • Master's Degree Programme in Lifecycle Management
Teachers
  • Petri Vauhkonen
Teacher in charge

Petri Vauhkonen

Groups
  • ZJA22KTPYEH
    Avoin amk, Tekniikka, Insinööri (YAMK), Elinkaaren hallinta
  • YTH22K1
    Elinkaaren hallinta (YAMK)

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

According the information described on course description and contact meetings materials.

Teaching methods

Lessons and group works during contact days, self-studies and learning assignments.

Exam dates and retake possibilities

No final exam.

Alternative completion methods

The admission procedures are described in the degree rule and the study guide. The teacher of the course will give you more information on possible specific course practices.

Student workload

One credit corresponds to an average of 27 hours of work, which means that the load of five credits is approximately 135 hours.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.11.2021 - 09.01.2022

Timing

29.01.2022 - 30.04.2022

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Face-to-face, 80 % Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 40

Degree programmes
  • Master's Degree Programme in Business Network Management
  • Master's Degree Programme in Business Network Management
Teachers
  • Petri Vauhkonen
Teacher in charge

Petri Vauhkonen

Groups
  • ZJA21STVJ
    Avoin AMK, tekniikka, Verkostojohtaminen
  • ZJA21SSYV
    Avoin AMK, sote, Verkostojohtaminen, YAMK-polku
  • YTV21S1
    Insinööri (ylempi AMK), verkostojohtaminen
  • YSV21S1
    Master's Degree Programme in Business Network Management

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

According the information described on course description and contact meetings materials.

Teaching methods

Lessons and group works during contact days, self-studies and learning assignments.

Exam dates and retake possibilities

No final exam.

Alternative completion methods

The admission procedures are described in the degree rule and the study guide. The teacher of the course will give you more information on possible specific course practices.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.11.2021 - 09.01.2022

Timing

22.01.2022 - 30.04.2022

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Face-to-face, 80 % Online learning

Unit

School of Business

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 35

Degree programmes
  • Master’s Degree Programme in Logistics
Teachers
  • Virtuaali Lograk
  • Petri Vauhkonen
Teacher in charge

Petri Vauhkonen

Groups
  • ZJA21STPYLO
    Avoin AMK, teniikka, Logistiikka
  • YLO21S1
    Insinööri (ylempi AMK), logistiikka

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

According the information described on course description and contact meetings materials.

Teaching methods

Lessons and group works during contact days, self-studies and learning assignments.

Exam dates and retake possibilities

No final exam.

Alternative completion methods

The admission procedures are described in the degree rule and the study guide. The teacher of the course will give you more information on possible specific course practices.

Student workload

One credit corresponds to an average of 27 hours of work, which means that the load of five credits is approximately 135 hours.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Enrollment

01.11.2021 - 09.01.2022

Timing

01.01.2022 - 31.07.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Online learning

Unit

School of Business

Teaching languages
  • Finnish
Degree programmes
  • Master’s Degree Programme in Business and Financial Management
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Digital Supply Chain Management
  • Master’s Degree Programme in High-Technology Business Management
  • Master's Degree Programme in Sustainable Energy
  • Master’s Degree Programme in Logistics
  • Master's Degree Programme in Project Management
  • Master’s Degree Programme in Tourism and Hospitality Management
  • Master's Degree Programme in Business Network Management
  • Master's Degree Programme in Business Network Management
  • Master’s Degree Programme in Health Care and Social Services
Teachers
  • Sanna Niemi
Groups
  • ZJA21STPYTJ
    Avoin AMK, teniikka, YAMK- polut, Teknologialiiketoiminnan johtaminen
  • YTO21S1
    Insinööri (ylempi AMK), teknologialiiketoiminnan johtaminen

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Time and location

Schedule 1.1.2022 - 31.7.2022
The course will be implemented as distance learning.

Learning materials and recommended literature

Ikäheimo, S., Malmi, T. & Walden, R. (2016). Yrityksen laskentatoimi. Helsinki: Talentum Pro. 6. uudistettu painos. ISBN 978-952-14-2819-7 (nidottu) ja ISBN 978-952-14-2821-0 (verkkoaineisto).

Järvenpää, M., Länsiluoto, A., Partanen, V. & Pellinen, J. Talousohjaus ja kustannuslaskenta. (2017). Helsinki: Sanoma Pro. 4. painos. ISBN 978-952-63-2005-2 (nidottu) ja ISBN
978-952-63-5096-7 (verkkoaineisto).

Neilimo, K & Uusi-Rauva, E. (2017). Johdon laskentatoimi. Helsinki: Edita. 13. painos.
ISBN 978-951-37-4109-9 (nidottu).

Pellinen, J. (2017). Talousjohtaminen (2 uud. painos). Helsinki : Alma Talent. ISBN 978-952-14-3009-1 (verkkoaineisto) ja ISBN 978-952-14-3007-7 (nidottu).

Puolamäki, E. (2007). Strateginen johdon laskentatoimi: kasvuyrityksen liiketoiminnan ohjausmenetelmät. Helsinki: Tietosanoma. ISBN 978-951-885-262-2 (nidottu).

Puolamäki, E. & Ruusunen, P. (2009). Strategiset investoinnit : johtaminen, prosessit ja talouden ohjaus (1. painos). Helsinki: Tietosanoma. ISBN 978-951-885-291-2 (nidottu).

Teaching methods

Webinars
Literature
Video material
Exercises and assignments

Flipped learning
The course proceeds according to themes. The themes include the following steps that support the learning process:

1. Independent study of the theories of the subject area prior to the workshops / expert lectures included competence assessment
2. Expert lecture related to the subject area
3. Workshop - case exercises work
4. A personal learning assignment that is completed throughout the duration of the course.

Guidance will be available during the course as follows:
1. Each theme begins with an introduction to the theme.
2. Guidance for the group assignment in workshops.
3. Assessment of own competence and peer feedback on the group assignment.
4. Feedback on group assignments.
5. Guidance on the completion of the personal assignment both in workshops and via the online guidance forum.
6. Written feedback on general assignments.
7. The grade for the course is based on the competence shown in the on the competence assessments

We reserve the right to make changes.

Exam dates and retake possibilities

The course does not include an exam.

Alternative completion methods

Accreditation (replacement and inclusion)
Recognition of informal learning
Studification

Further instructions can be found in the Degree Regulations and in the Bachelor's Degree study guide.

Student workload

Allocation of time on various tasks and student work load in total 135h
Lectures 30h
Independent familiarization with literature and videos 40h
Independent exercises and assignments 65h

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (100%, 5 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.

Timing

09.10.2021 - 31.01.2022

Number of ECTS credits allocated

5 op

Virtual portion

4 op

Mode of delivery

20 % Face-to-face, 80 % Online learning

Unit

School of Technology

Campus

Main Campus

Teaching languages
  • Finnish
Seats

0 - 70

Degree programmes
  • Master’s Degree Programme in Digital Supply Chain Management
  • Master's Degree Programme in Lifecycle Management
Teachers
  • Virtuaali Lograk
  • Petri Vauhkonen
Groups
  • ZJA21STPYDT
    Avoin AMK, teniikka, Digitaalinen toimitusketju
  • YTH21S1
    Elinkaaren hallinta (YAMK)
  • ZJA21STPYEH
    Avoin AMK, teniikka, Elinkaarenhallinta
  • YTM21S1
    Insinööri (ylempi AMK), Digitaalinen toimitusketju

Objectives

Purpose of the course
You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

Competences
Learning to learn
Operating in a workplace
Sustainable development
Proactive development

Learning outcomes
You are aware of the essential current theories of managerial accounting and are able to apply them to your work. You display an ability to critically follow and analyse the information in the field and area of study. You recognize the challenges of managerial accounting and are able to develop your own skills and practices in managerial accounting. You are able to evaluate, develop and reform managerial accounting in an organisation.

Content

profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis

Learning materials and recommended literature

According the information described on course description and contact meetings materials.

Teaching methods

Lessons and group works during contact days, self-studies and learning assignments.

Exam dates and retake possibilities

No final exam.

Alternative completion methods

The admission procedures are described in the degree rule and the study guide. The teacher of the course will give you more information on possible specific course practices.

Student workload

One credit corresponds to an average of 27 hours of work, which means that the load of five credits is approximately 135 hours.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
The theory of the subject matter as summarised by you is appropriate for the subject matter or work role, but it does not form an overall view. You describe and distinguish essential concepts. You outline a development project. You find a partial solution to the problem but are unable to illustrate the results. Matters are discussed by you in a list-like and summarising manner. Your independent thinking is lacking.

Satisfactory 2
You apply theory within the subject matter, limited from the perspective of the subject matter or work role. You have selected and defined the essential concepts. You design a development project. You find a partial solution to the problem. You illustrate the results. The examples demonstrate your understanding and your independent thinking, but the connections between theoretical knowledge and the examples are insufficient.

Evaluation criteria, good (3-4)

Good 3
You present theory that is relevant and delineated. You are able to follow and analyse the development and/or research in their field of expertise. You are able to analyse and structure theoretical information and concepts. You lead or plan a research, development or innovation initiative, applying new methods. You develop the operations of the organisation by finding alternative solutions to a problem. Theory and practice are combined through your own thinking.

Very good 4
You produce an overall view from the essential theories in the subject matter, which you reflect on in a critical manner. You are able to follow and analyse the development and international research in their field of expertise. You are able to consider the essential concepts in relation to each other. You lead or plan a research, development or innovation initiative that produces a solution for a practical problem. You demonstrate and justify the usability of your results. Your report is written in a consistent, justified and illustrative manner. It contains your reflection and criticism.

Evaluation criteria, excellent (5)

Excellent 5
You are able to create new information. You are able to follow and analyse the development and international research in the fields of expertise. You reflect on the matter at a social level. You are able to define the essential concepts related to the special competence of the field in relation to each other. You lead or plan a research, development or innovation initiative that produces and analyses new information and reforms the practices in complex and unpredictable operating environments. You utilise methods from research and development operations, and display creative thinking. Your report has created new perspectives or overall views by combining things in a new way. Your text displays the ability for critical thinking and the skill of communicating the results.