Management Accounting
| Rakennetyyppi: | Opintojakso |
|---|---|
| Koodi: | TLS3209 |
| OPS: | LT 2022 / 2022V |
| Taso: | Tradenomi (AMK) |
| Opiskeluvuosi: | 2 (2023-2024) |
| Lukukausi: | Syksy |
| Laajuus: | 5 op |
| Vastuuopettaja: | Lehtimäki, Harri |
| Opetuskieli: | Suomi |
Toteutukset lukuvuonna 2023-2024
| Tot. | Ryhmä(t) | Opiskeluaika | Opettaja(t) | Kieli | Ilmoittautuminen |
|---|---|---|---|---|---|
| 3005 | LT2022-2T | 21.8.2023 – 24.12.2023 | Harri Lehtimäki | Englanti | 1.8.2023 – 6.9.2023 |
| 3006 | LT2022V-2T | 21.8.2023 – 17.12.2023 | Harri Lehtimäki | Englanti | 1.8.2023 – 6.9.2023 |
Osaamistavoitteet
After completing the course
* you are able to plan, perform and supervise tasks related to operational cost accounting
* you are able to apply different cost accounting methods and carry out calculations for decision making.
* you are able to apply activity based costing method and prepare an ABC-model by using the Opiferus Activity Based Cost -application
* you are able to prepare comprehensive budgets including sub-budgets
Opiskelijan työmäärä
1 ECTS = 27h of work, so 5 ECTS = 135h is distributed in a study course as follows:
• Contact lessons and exercises approx. 33 hours
• Independent work approx. 90 hours
• Opiferus exercises approx. 7 hours
• Midterm exams (or exam) approx. 5 hours
Edeltävät opinnot / Suositellut valinnaiset opinnot
Basic 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
-the practise work with the Opiferus application
Opetusmuoto / Opetusmenetelmät
Lectures, exercises, self-reliant studying, practise work with Opiferus -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
The grade is formed as follows in classroom teaching :
• Written test I 40%
• Written test II 40 %
• Practise work 20 %
The retakes consists always of the whole course, in other words Written tests I and II !
The grade is based on the written test in distance teaching