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Etusivu > Opintohaku > Management Accounting (TLS3209) > 2020-2021

Management Accounting

Rakennetyyppi: Opintojakso
Koodi: TLS3209
Tyyppi: Pakollinen
OPS: LT 2019
Taso: Tradenomi (AMK)
Opiskeluvuosi: 2 (2020-2021)
Laajuus: 5 op
Vastuuopettaja: Lehtimäki, Harri
Opetuskieli: Englanti

Toteutukset lukuvuonna 2020-2021

Tot.Ryhmä(t)OpiskeluaikaOpettaja(t)KieliIlmoittautuminen
3001LT2019-2T24.8.2020 – 20.12.2020Harri LehtimäkiEnglanti17.8.2020 – 11.9.2020

Osaamistavoitteet

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.

Opiskelijan työmäärä

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.

Edeltävät opinnot / Suositellut valinnaiset opinnot

Basic Cost Accounting

Sisältö

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 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

The book material will be announced later.
Handouts.

Opetusmuoto / Opetusmenetelmät

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

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

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.


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