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Management Accounting

Structure Type: Study unit
Code: TLS3203
Type: Optional obligatory / Basic Studies
Curriculum: T-LT 2006
Level: Bachelor of Business Administration
Year of Study: 2 (2007-2008)
Credits: 6 cr
Language of Instruction: Finnish

Courses During the Academic Year 2007-2008

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
2T-LT-2T2007-08-27 – 2008-03-07Harri LehtimäkiFinnish2007-08-17 – 2007-09-07

Learning Outcomes

The student is able to plan, perform and supervise tasks related to operational cost accounting. The student can also apply different cost accounting methods and carry out calculations for his/her decision making.

Contents

Basic cost concepts, cost drivers, cost objects, standard costing, various methods for product costing, activity-based costing (ABC) and ABC management, budgeting, preparation of functional budgets and master budgets, the principles of strategic cost management, ABC-model construction by using the QPR Cost Control-application and budgeting by using the Navita-business model-application.

Recommended or Required Reading and Other Learning Resources/Tools

Jyrkkiö, Esa - Riistama, Veijo. Uusin painos. Laskentatoimi päätöksenteon apuna. Porvoo. WSOY.
Alhola, Kari. Uusin painos. Toimintolaskenta –perusteet ja käytäntö. Markkinointi-instituutin kirjasarja. Juva. WSOY.
Handouts

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, written exercises, self-reliant studying, exercises with QPR CostControl- and Navita-business model -applications.

Assessment Methods

Written tests I and II, Task with QPR CostControl-application, active participation, assessment on scale 0-5.


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