Management Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TLS3203 |
| Type: | Optional obligatory / Basic Studies |
| Curriculum: | T-LT 2008 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2009-2010) |
| Credits: | 6 cr |
| Language of Instruction: | Finnish |
Courses During the Academic Year 2009-2010
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 4 | T-LT-2T | 2009-08-24 – 2009-12-19 | Harri Lehtimäki | Finnish | 2009-08-14 – 2009-09-06 |
| 5 | 2009-08-24 – 2009-12-19 | Harri Lehtimäki | Finnish | 2009-08-14 – 2009-09-06 |
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.