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Strategic Accounting for Management

Structure Type: Study unit
Code: TLYS0007
Type: Compulsory / Professional Studies
Curriculum: TLY 2017
Level: Master of Business Administration
Year of Study: 2 (2018-2019)
Credits: 5 cr
Responsible Teacher: Virtanen, Henrik
Language of Instruction: Finnish

Learning Outcomes

Course at Seinäjoki AMK.

Upon completion of the course students will understand how managerial accounting can be used to support strategic planning and piloting in the demanding professional duties of company management. Students will also become aware of how financial administration functions better in the role of business partner than in that of the traditional number crusher.

Student's Workload

Total work load: 135 h.
- scheduled studies: 24 h.
- individual studies: 111 h.
The assesment of student's own learning 1 h is included in contact lessons.

Prerequisites / Recommended Optional Courses

No prerequisites.

Contents

Activity-based accounting, performance metres (Balanced Scorecard), life cycle accounting, full cost accounting and target-cost accounting.

Recommended or Required Reading and Other Learning Resources/Tools

• Ellram L.M. (2006) “The Implementation of Target Costing in the United States: Theory Versus Practice”, Journal of Supply Chain Management, Vol. 42:1, pp. 13-26.
• Guilding C., Cravens K.S., Tayles M. (2000) “An international comparison of strategic management accounting practices”, Management Accounting Research, Vol. 11, 1, pp. 113-135.
• Hogue Z. (2004) Strategic Management Accounting, Concepts, Processes and Issues, 2nd edition, Spiro Press.
• Järvenpää M., Länsiluoto A., Partanen V. ja Pellinen J. (2010) Talousohjaus ja kustannuslaskenta, WSOYpro, ISBN 978-951-0-35813-9.
• Länsiluoto A. ja Järvenpää M. (2006) ”Elinkaarilaskennalla tuotekustannukset hallintaan”, Tilisanomat, Nro. 1, pp. 40-43.
• Länsiluoto A. ja Jossens V. (2007) ”Laatukustannuslaskenta auttaa parantamaan laatua ja kannattavuutta”, Tilisanomat, Vol. 28 Issue 3, pp. 68-71.
• Malmi T., Peltola J. ja Toivanen J. (2002) Balanced scorecard, rakenna ja sovella tehokkaasti, Kauppakaari: Helsinki
• Other material to be annouced during the course.

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, discussions, litterature assignment and/or company cases. A development assigment connected to the employers business.

Assessment Criteria

To be annouced.

Assessment Methods

The assessment takes into account the working methods, problem-solving skills and the ability to apply theoretical knowledge in order to develop the working and business practices.


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