• Managerial Accounting (YZZZ0230-3025),
         09.01.2023 – 09.04.2023,  5 cr  (YLO22S1, ...) — Face-to-face, 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 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.
    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

    Location and time

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

    Planned learning activities, teaching methods and guidance

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

    Lecturer(s)

    Petri Vauhkonen

    Learning materials and recommended literature

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

    Lecturer(s)

    Jukka Suvitie, Petri Vauhkonen

    Campus

    Main Campus

    Exam dates and re-exam possibilities

    No final exam.

    Timing

    09.01.2023 - 09.04.2023

    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
    • YLO22S1
    • ZJAYLO22S1
    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 Logistics

    Mode of delivery

    Face-to-face, Online learning

    Share of virtual studies

    4 cr

    Credits
    • 5 cr
    Unit

    School of Technology