Opinto-opas
Opinto-opas
Vuonna 2022 alkavat ja sitä aiemmat koulutukset
Savonian uuden opinto-oppaan (2023 ja tämän jälkeen alkavat koulutukset) löydät täältä.
| Basis of Education | Competence Standards | Structure of Studies | Development of Expertise | Methods and implementation | Course Table |
LI21SP Bachelor Degree Programme in International Business
Course Description
| Code | 4 LIA5132 |
| Name | Management Accounting |
| Credits | 5 cr |
| Credits in Foreign Language | 5 cr |
| Objectives | The student can prepare a CVP income statement and calculate the ratios based on that (contribution margin percentage, break-even point and margin of safety). In addition, the student can set the price for a product according to the wanted contribution margin and is also able to consider the VAT in pricing. The student can prepare a budgeted income statement, cash budget and estimated balance sheet according to given information. He or she can simulate the calculations when the initial data is changed. |
| Content | CVP income statement, cash flow statement, balance sheet, contribution margin, operating profit, pricing coefficient, VAT calculations. |
| Requirements | |
| Grading Scale | 0 - 5 |
| Course material | Horngren, C.T., Bhimani, A., Datar, S.M. & Foster, G. Management And Cost Accounting (to the appropriate extent). Harlow: Pearson Education. Electronic book or text book. |
| Prerequisites | |
| Other considerations | |
| Contact | |
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