• Managerial Accounting (YZZZ0230-3018),
         03.10.2022 – 31.12.2022,  5 cr  (ZJA21SVPJ2, ...) — Online learning +-
    Learning outcomes of the course
    Purpose of the course
    You will gain skills, knowledge and tools for assessing and developing managerial accounting procedures.

    Competences

    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.
    Course contents
    profitability, contribution margin thinking, activity based analysis, performance measurement, key figure analysis, investments, budgeting, cash flow, forecasting, sensitivity analysis
    Assessment criteria
    Assessment criteria - grade 1 and 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.
    Assessment criteria - grade 3 and 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.
    Assessment criteria - grade 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.

    Language of instruction

    Finnish

    Planned learning activities, teaching methods and guidance

    Webinars
    Literature
    Video material
    Exercises and assignments

    Lecturer(s)

    Pekka Pirinen

    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).

    Lecturer(s)

    Pekka Pirinen

    Campus

    Lutakko Campus

    Exam dates and re-exam possibilities

    An exam is not part of this course.

    Timing

    03.10.2022 - 31.12.2022

    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
    • ZJA21SVPJ2
    • SAL21SVPJ2
    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).

    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, 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

    Mode of delivery

    Online learning

    Share of virtual studies

    5 cr

    Credits
    • 5 cr
    Unit

    School of Business