Talousjohtaminen ja päätöksenteko (5 cr)

Evaluation scale

0-5

Objective

The students know the practices of strategic development and management by results and apply managerial accounting in them to assist decision making.
They know how to apply performance indicators supporting the strategy implementation in the managing of their work community. The students understand and are able to assess different approaches in national and global managerial accounting and the significance of reporting for the success their work community. The students are familiar with the different tools of analysis and the new sources of internal and external information.

Content

The analyses of managerial accounting, development prospects and the needs of strategic accounting of a company. Planning of financial statements. Outlining innovative development ideas for management reporting and exploiting the reports.

Materials

Neilimo, K. & Uusi-Rauva, E. 2001. Johdon laskentatoimi.Koski, T. 2008. Pk-yrityksen Strateginen talousjohtaminen.Leppiniemi, J. & Leppiniemi, R. 2006. Tilinpäätöksen tulkinta.Leppiniemi, J. 2008. Yrityksistä kerrotaan – kuuntele ja kuule oikeinAlhola K. & Lauslahti S. 2009. Laskentatoimi ja kannattavuuden hallintaYlisirniö, P. 2011. Strategian mittaaminen.

Completion alternatives

Assessment is based on the following criteria: 1) active class participation; 2) team work skills and ability to present results in writing and orally; 3) level of the written output of the independent study unit. Successful completion 44% of total points, excellent 90% of total points.

Student workload

Lecturing hours 20 h, assignments 55 h, independent learning 60 h, total 135 h

Assessment criteria, satisfactory (1)

Excellent (5) 90 % out of maximum points
Very good (4) 80 %
Good (3) 66 %
Satisfactory (2) 55 %
Sufficient 44 %
Fail (0) less than 44 % out of maximum points

Qualifications

The students master the basics of the managerial accounting of a company.