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Special Aspects of Management Accounting

Structure Type: Study unit
Code: TIS1502
Type: Compulsory / Professional Studies
Curriculum: T-IB 2010
Level: Bachelor of Business Administration
Year of Study: 3 (2012-2013)
Credits: 4 cr
Responsible Teacher: Kallenberg, Niklas
Language of Instruction: English

Courses During the Academic Year 2012-2013

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
3T-IB-EX2012-08-27 – 2012-12-21Mika YlinenEnglish2012-08-13 – 2012-09-07
4T-IB-3-12012-10-29 – 2013-03-01Mika YlinenEnglish2012-10-08 – 2012-10-29
5T-IB-3-22013-01-07 – 2013-02-19Niklas KallenbergEnglish2012-12-07 – 2013-01-07

Learning Outcomes

The main objective of this course is to teach several important issues of management and cost accounting. This course provides conceptual knowledge, theoretical understanding and practical application of management accounting. Especially, this course is integrated with the SAP R/3 Enterprise Resource Planning (ERP) system to provide real applications of these systems.

Student's Workload

Total work load 108 h of which scheduled studies 52 h and autonomous studies 56 h

Prerequisites / Recommended Optional Courses

Introduction to Financial Accounting. Introduction to Management Accounting

Contents

In this course, practical scenarios is created by integrating realistic cases together with data and information communication through SAP R/3 and quantitative and optimization methodologies.
The course consists of five units such as Cost Terminology and Responsibilty Accounting, Production Decisions, Cost Allocation, Profitability Analysis and Reporting, and Asset Management and Capital Budgeting Analysis.

Regional Impact

There are various companies operating in the region and suitable cases used in classes.

Internationality

International learning environment with international examples and cases

Recommended or Required Reading and Other Learning Resources/Tools

Handouts.

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, exercises, independent studies.

Assessment Criteria

5. Student knows how to apply the field related knowledge broadly and assesses the applicability of the information critically. Knows how to analyze, evaluate and implement the development needs of the field in a customer-oriented way.

3 Student knows how to apply the field related knowledge broadly and professionally in diffrent situations. Knows how to choose and apply models critically and in a customer-oriented way in practical development work.

1 Student knows how to apply the field related knowledge broadly in different situations. Knows how to use appropriate models independently, diversely and from a customer-point of view in practical development situations.

Assessment Methods

Examination, independent task. Numerical (0-5).


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