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Basis of Education Competence Standards Structure of Studies Development of Expertise Methods and implementation Course Table

EI21SP Bachelor Degree Programme in Mechanical Engineering

Course Description

Code4 EIA8120
NameManagement Accounting
Credits5 cr
Credits in Foreign Language5 cr
ObjectivesThe students will understand the role of management accounting in the decision making process. They will understand that a business process is a collection of related, structured activities or tasks that produce a specific service or product (serve a particular goal) for a particular customer or customers. The students will plan and make decisions concerning typical operational processes like purchasing, manufacturing, advertising and marketing and sales. The students will understand and make calculations and analyses how operational decisions will affect profitability, liquidity and solvency, and draw up income statements, balance sheets and cash budgets.
ContentThe role of accounting in the decision-making process
Marketing process of products and services, decisions on market segmentation
Pricing, cost-volume-profit analysis
Production decisions, logistics
Financial analysis, cash
Financial statement analysis: profitability, liquidity and solvency
Income statement, balance sheet and cash budget
Challenges faced by companies operating in an international environment
RequirementsAssessment includes the student's entire learning process during the course. It focuses on checking what extent the student has acquired knowledge and skills in accordance with the course objectives. The student's attitude and motivation and attendance are also taken into account in the assessment.

Exercises, case studies, business simulations, exam.

Re-exams and upgrading of the course only via general exams (re-sit exams) that consist of material in Moodle and the course literature.
Grading Scale0 - 5
Course material
Other considerations
ContactSalli Tiina
Varis Pertti

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