Management Accounting Methods (5 cr)

Evaluation scale

0-5

Objective

Student understands the management accounting needs of different types of industries and is able to use acquired knowledge in practice. Student knows the management accounting theory and is capable of building a cost management system for a small enterprise.

Content

Management monitoring and control, management accounting in decision making, cost accounting.

Gathering and registration of knowledge, operative accounting problems, cost accounting tasks, accounting of preparation enterprise, standard cost accounting.

Location and time

Opintojakson aikataulu on 31.8.2020 - 18.12.2020.
Opintojakso toteutetaan pääosin kontaktiopetuksena.

Materials

Järvenpää, M., Partanen V. & Pellinen J. 2015. Talousohjaus ja kustannuslaskenta. WSOY

Teaching methods

Opetus toteutetaan pääosin lähikontaktina. Osa luennoista voidaan pitää myös verkossa. Opintojaksoon kuuluu etätehtäviä.

Exam schedules

Loppukoe opintojakson päättyessä. Kaksi uusintakoetta Exam-studiossa tai verkossa.

Completion alternatives

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

Student workload

Lectures 27, Virtual study 54 h, Independent study 54 h

Assessment criteria, satisfactory (1)

0 (Fail): The performance of the student will be evaluated with the grade fail if he/she cannot attain the minimum learning outcomes defined for the course.

1 (Sufficient): The student has a limited understanding related to management and cost accounting. She/ he is minimally able to understand how management accounting can be utilized in business.

2 (Satisfactory): The student has a basic understanding related to management and cost accounting. She/he is basically able to understand how management accounting can be utilized in business.

Assessment criteria, good (3)

3 (Good): The student has a developing understanding of management and cost accounting. She/he is able to understand how management accounting can be utilized in business. The student is able to produce management accounting calculations.

4 (Very Good): The student has a comprehensive understanding related to management and cost accounting. She/he is comprehensively able to understand how management accounting can be utilized in business.

Assessment criteria, excellent (5)

5 (Excellent): The student has a holistic understanding related to management and cost accounting. She/he completely understands how management account can be utilized in business.

Qualifications

Financial Accounting

Further information

The course can be accomplished as distance studies excluding the exam. The course is compulsory for the students belonging to Business Control specialization within accounting studies.