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 |
EI21SP Bachelor Degree Programme in Mechanical Engineering
Course Description
| Code | 4 EIA8120 |
| Name | Management Accounting |
| Credits | 5 cr |
| Credits in Foreign Language | 5 cr |
| Objectives | The 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. |
| Content | The 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 |
| Requirements | Assessment 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 Scale | 0 - 5 |
| Course material | |
| Prerequisites | |
| Other considerations | |
| Contact | Jääskeläinen Ari |
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