Managerial Accounting (YZZZ0230)

Managerial Accounting, 5 cr - YZZZ0230

Managerial Accounting (YZZZ0230-3027), 24.04.2023 – 11.06.2023,
5 cr (YTH23K1, ...) — Online learning + -
Language of instruction

Finnish

Timing

24.04.2023 - 11.06.2023

Lecturer(s)

Petri Vauhkonen, Suvitie Jukka

Planned learning activities, teaching methods and guidance

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

Learning materials and recommended literature

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

Campus

Main Campus

Exam dates and re-exam possibilities

No final exam.

Learning assignments and 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.

Enrollment

01.11.2022 - 05.01.2023
Groups
- YTH23K1
- ZJAYTH23K1
Alternative learning 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.

Seats

0 - 25

Degree Programme

Master's Degree Programme in Lifecycle Management

Mode of delivery

Online learning

Share of R&D studies

0.00 cr

Share of virtual studies

5.00 cr

Unit

School of Technology
Managerial Accounting (YZZZ0230-3029), 01.10.2023 – 01.01.2024,
5 cr (ZJA22SVPJ3) — Online learning + -
Language of instruction

Finnish

Timing

01.10.2023 - 01.01.2024

Lecturer(s)

Pekka Pirinen

Planned learning activities, teaching methods and guidance

Webinars
Literature
Video material
Exercises and assignments

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).

Exam dates and re-exam possibilities

An exam is not part of this course.

Learning assignments and 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
Groups
- ZJA22SVPJ3
Alternative learning methods

Hyväksilukeminen (korvaaminen ja sisällyttäminen)
Muulla tavoin hankitun osaamisen tunnistaminen ja tunnustaminen
Opinnollistaminen
Tarkemmat ohjeet löytyvät tutkintosäännöstä ja opinto-oppaasta. (not translated)

Assessment methods

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).

Mode of delivery

Online learning

Share of R&D studies

0.00 cr

Share of virtual studies

5.00 cr

Unit

School of Business
Managerial Accounting (YZZZ0230-3032), 18.09.2023 – 03.12.2023,
5 cr (ZJAYLO23S1, ...) — Face-to-face, Online learning + -
Language of instruction

Finnish

Timing

18.09.2023 - 03.12.2023

Lecturer(s)

Hanna Karhu

Planned learning activities, teaching methods and guidance

Lectures and webinars
Literature
Video material
Exercises and assignments

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).

Campus

Main Campus

Exam dates and re-exam possibilities

The course does not include an exam.

Learning assignments and 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

Enrollment

01.08.2023 - 24.08.2023
Groups
- ZJAYLO23S1
- YLO23S1
- YTV23S1
- YSV23S1
- ZJAYTV23S1
- ZJAYSV23S1
Alternative learning 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.

Seats

0 - 40

Assessment methods

The assessment of the course is based on the following credits:

1) exercises and assignments (100%, 5 ECTS)

Degree Programme

Master’s Degree Programme in Logistics, Master's Degree Programme in Business Network Management, Master's Degree Programme in Business Network Management

Mode of delivery

Face-to-face, Online learning

Share of R&D studies

0.00 cr

Share of virtual studies

2.00 cr

Unit

School of Technology
Managerial Accounting (YZZZ0230-3034), 09.01.2024 – 30.04.2024,
5 cr (YTH24K1) — Online learning + -
Language of instruction

Finnish

Timing

09.01.2024 - 30.04.2024

Lecturer(s)

Hanna Karhu

Planned learning activities, teaching methods and guidance

Webinars
Literature
Video material
Exercises and assignments

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).

Campus

Main Campus

Exam dates and re-exam possibilities

The course does not include an exam.

Learning assignments and student workload

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

Enrollment

20.11.2023 - 04.01.2024
Groups
- YTH24K1
Alternative learning 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.

Seats

0 - 40

Assessment methods

The assessment of the course is based on the following credits:

1) exercises and assignments (100%, 5 ECTS)

Degree Programme

Master's Degree Programme in Lifecycle Management

Mode of delivery

Online learning

Share of R&D studies

0.00 cr

Share of virtual studies

5.00 cr

Unit

School of Technology
Managerial Accounting (YZZZ0230-3035), 08.01.2024 – 31.05.2024,
5 cr (ZJAYTO23S1, ...) — Online learning + -
Language of instruction

Finnish

Timing

08.01.2024 - 31.05.2024

Lecturer(s)

Hanna Karhu

Planned learning activities, teaching methods and guidance

Webinars
Literature
Video material
Exercises and assignments

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).

Campus

Main Campus

Exam dates and re-exam possibilities

The course does not include an exam.

Learning assignments and student workload

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

Enrollment

20.11.2023 - 04.01.2024
Groups
- ZJAYTO23S1
- YTO23S1
Alternative learning 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.

Seats

0 - 35

Assessment methods

The assessment of the course is based on the following credits:

1) exercises and assignments (100%, 5 ECTS)

Degree Programme

Master’s Degree Programme in High-Technology Business Management

Mode of delivery

Online learning

Share of R&D studies

0.00 cr

Share of virtual studies

5.00 cr

Unit

School of Technology
Managerial Accounting (YZZZ0230-3036), 21.08.2023 – 19.12.2023,
5 cr (ZJAYTB23S1, ...) — Online learning + -
Language of instruction

Finnish

Timing

21.08.2023 - 19.12.2023

Lecturer(s)

Hanna Karhu

Planned learning activities, teaching methods and guidance

Webinars
Literature
Video material
Exercises and assignments

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).

Campus

Main Campus

Exam dates and re-exam possibilities

The course does not include an exam.

Learning assignments and student workload

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

Enrollment

01.08.2023 - 24.08.2023
Groups
- ZJAYTB23S1
- YTB23S1
- YSB23S1
- ZJAYSB23S1
Alternative learning 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.

Seats

0 - 20

Assessment methods

The assessment of the course is based on the following credits:

1) exercises and assignments (100%, 5 ECTS)

Degree Programme

Master's Degree Programme in Project Management

Mode of delivery

Online learning

Share of R&D studies

0.00 cr

Share of virtual studies

5.00 cr

Unit

School of Technology
Managerial Accounting (YZZZ0230-3037), 11.09.2023 – 31.12.2023,
5 cr (ZJAYHO23S1, ...) — Online learning + -
Language of instruction

Finnish

Timing

11.09.2023 - 31.12.2023

Lecturer(s)

Sanna Niemi

Planned learning activities, teaching methods and guidance

Lectures and webinars
Literature
Video material
Exercises and assignments

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).

Exam dates and re-exam possibilities

The course does not include an exam.

Learning assignments and 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
Groups
- ZJAYHO23S1
- YHO23S1
Alternative learning 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.

Seats

0 - 20

Assessment methods

The assessment of the course is based on the following credits:

1) exercises and assignments (100%, 5 ECTS)

Degree Programme

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

Mode of delivery

Online learning

Share of R&D studies

0.00 cr

Share of virtual studies

5.00 cr

Unit

School of Business
Managerial Accounting (YZZZ0230-3038), 11.09.2023 – 31.12.2023,
5 cr (ZJAYMJ23S1, ...) — Online learning + -
Language of instruction

Finnish

Timing

11.09.2023 - 31.12.2023

Lecturer(s)

Sanna Niemi

Planned learning activities, teaching methods and guidance

Lectures and webinars
Literature
Video material
Exercises and assignments

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).

Exam dates and re-exam possibilities

The course does not include an exam.

Learning assignments and 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
Groups
- ZJAYMJ23S1
- YMJ23S1
Alternative learning 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.

Seats

0 - 20

Assessment methods

The assessment of the course is based on the following credits:

1) exercises and assignments (100%, 5 ECTS)

Degree Programme

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

Mode of delivery

Online learning

Share of R&D studies

0.00 cr

Share of virtual studies

5.00 cr

Unit

School of Business
Show all (8) Hide

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.

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

0-5

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.

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.

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.

Managerial Accounting, 5 cr - YZZZ0230

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