Management Accounting
| Rakennetyyppi: | Opintojakso |
|---|---|
| Koodi: | TL00BR16 |
| OPS: | LT 2025 |
| Taso: | Tradenomi (AMK) |
| Opiskeluvuosi: | 2 (2026-2027) |
| Lukukausi: | Syksy |
| Laajuus: | 5 op |
| Vastuuopettaja: | Lehtimäki, Harri |
| Opetuskieli: | Englanti |
Osaamistavoitteet
After completing the course student is able to plan, perform and supervise tasks related to operational cost accounting and is able to apply different cost accounting methods and carry out calculations for decision making. Student is also able to apply activity based costing method and prepare an ABC-model by using the Opiferus Activity Based Cost -application. In addition student is able to prepare comprehensive budgets including sub-budgets. Please note that all materials are in English, but the language of instruction is Finnish!
Opiskelijan työmäärä
1 ECTS = 27h of work, so 5 ECTS = 135h is distributed in a study course as follows:
• Contact lessons and exercises 33 hours
• Independent work 90 hours
• Opiferus exercises 7 hours
• Midterm exams 5 hours
Edeltävät opinnot / Suositellut valinnaiset opinnot
Basics of Cost Accounting
Sisältö
Basic cost concepts, cost categories, cost center accounting, output-based costs, standard cost accounting, activity-based cost accounting (ABC) and ABC management, budgeting, preparation of sub-budgets and master budgets, the principles of strategic cost management, ABC-model construction by using the Opiferus Activity-Based Cost -application.
Aluevaikuttavuus
Profitable and well-planned economic activities ensure the continuity of the region's companies. Profitable operations have the impact on employment.
Kansainvälisyys
International operations and export requires a good financial planning and implementation of it. The risks of international operations need to be brought under control.
Opiskelumateriaali
• Teaching material
• Exercises
• Activity-based cost accounting project with the Opiferus application
Opetusmuoto / Opetusmenetelmät
Lectures, written exercises, self-reliant studying, exercises and project with Opiferus applicationapplication. Please note that all materials are in English, but the language of instruction is Finnish!
Arviointikriteerit
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.
Arviointimenetelmät
Assessment on scale 0-5.
The grade is formed as follows:
For on-site teaching at VAMK:
• Written test I 40 %
• Written test II 40 %
• Practise work 20 %
For remote teaching:
• Exam 100 %