Introduction to Management Accounting
| Rakennetyyppi: | Opintojakso |
|---|---|
| Koodi: | TI00BR47 |
| OPS: | IB 2025 |
| Taso: | Tradenomi (AMK) |
| Opiskeluvuosi: | 1 (2025-2026) |
| Lukukausi: | Kevät |
| Laajuus: | 5 op |
| Vastuuopettaja: | Niittykoski, Jukka |
| Opetuskieli: | Englanti |
Toteutukset lukuvuonna 2025-2026
| Tot. | Ryhmä(t) | Opiskeluaika | Opettaja(t) | Kieli |
|---|---|---|---|---|
| 3001 | IB2025-A, IB2025-B, IB2026SpringEX | 6.1.2026 – 30.4.2026 | Kodjovi Lotchi | Englanti |
Osaamistavoitteet
The student is able to analyze the key factors of business profitability and understands how revenues and costs influence decision-making. The student masters the principles of contribution margin accounting, can calculate the break-even point and the margin of safety, and understands their significance in a company’s pricing strategy. In addition, the student learns to prepare simple income and cash flow budgets and to evaluate the financial sustainability of business operations from the perspectives of profitability, solvency, and working capital turnover. The student is also able to determine unit-specific costs, apply various cost accounting methods such as standard and full cost calculations, and understands the basic principles of incremental costing. The student gains a comprehensive understanding of the fundamental prerequisites for profitable business operations, including the relationships between financing, profitability, and solvency.
Opiskelijan työmäärä
5 ECTS credits, equivalent to 135 hours of work.
Edeltävät opinnot / Suositellut valinnaiset opinnot
No prerequisites
Aluevaikuttavuus
The course takes into account local businesses in the region.
Kansainvälisyys
The course takes into account international characteristics of the region.
Opetusmuoto / Opetusmenetelmät
Lectures, independent study, assignments.
Arviointikriteerit
The course is assessed on a scale from 0 to 5.
Arviointimenetelmät
Instructor’s evaluation.