Management accounting (4cr)

Content

Type of course
compulsory

Level of course
professional studies

Objective of course
The student will be able to master the basics of cost accounting, economic thinking, profitability and analytical profit calculation as well as budgeting. Studies are based on activity and critical evaluation.

Course contents
Idea and concepts of operational accounting
Problems in accounting
Analytical profit calculation
Key ratios of profitability
Cost calculations
Pricing methods
Basics of budgeting
Customer profitability and return on marketing

Teaching methods
Lectures and exercises

Assessment methods
Lecturer, self and peer evaluation of exercises and examination

Prerequisites
None

Required reading
Will be agreed on at the beginning of the course

Name of lecturer
Pirjo Sammalkangas

Year of study/semester:
2nd year

Language of instruction
Finnish