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Management Accounting

Structure Type: Study unit
Code: TLS3207
Type: Compulsory / Professional Studies
Curriculum: T-LT 2013
Level: Bachelor of Business Administration
Year of Study: 2 (2014-2015)
Credits: 5 cr
Responsible Teacher: Lehtimäki, Harri
Language of Instruction: Finnish

Courses During the Academic Year 2014-2015

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
8T-LT-2T2014-09-01 – 2015-02-20Harri LehtimäkiFinnish2014-08-15 – 2014-09-14

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.

Student's Workload

Lectures, written exercisesand test 65 h, preparing for the tests 20 h, task with Opiferus toimintolaskenta -application 20 h, autononous studies 40 h
The assesment of student's own learning 1 h is included in contact lessons.

Prerequisites / Recommended Optional Courses

Basic Cost Accounting


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 Opiferus toimintolaskenta -application.

Regional Impact

Profitable and well-planned economic activities ensure the continuity of the region's companies. Profitable operations have the impact on employment.


International operations and export requires a good financial planning and implementation of it. The risks of international operations need to be brought under control.

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.

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, written exercises, self-reliant studying, exercises with Opiferus toimintolaskenta -application.

Assessment Criteria

5 the student can utilise and apply essential theories, concepts and methods in various situations. He understands the development needs in the field and jutifys the solutions made when acting in task of an expert.
3 the student can utilise theories, conseps and methods consistently in written and oral communication. He can justify the solutions made when acting in tasks of an expert.
1 the student can utilise essential theories, concepts and methods in various situations. He can communicate about the essential issues of the field.

Assessment Methods

Written tests I and II, Task with Opiferus toimintolaskenta -application, active participation, assessment on scale 0-5. The average of written tests I and II and the affect of the task is -0,5 - +0,5 on the average. The final grade rounds 4,25 -> 5 etc.