Management Accounting and Maritime Business (5 cr)
Code: MM00AE45-3002
General information
Enrollment
15.11.2021 - 12.01.2022
Timing
13.01.2022 - 12.03.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Technology and Seafaring
Campus
Åbo, Hertig Johans parkgata 21
Teaching languages
- English
Degree programmes
- Degree Programme in Maritime Management
Teachers
- Anders Kjellman
Teacher in charge
Thomas Finne
Groups
-
MMM21HP-ÅMaritime Management, 2021, Master, part-time studies
Objective
The student:
- understands the place of Management accounting in an organisation.
- knows costing methods and processes for different types of organisations
- understands the requirements on the cost accounting systems used
- is able to prepare basic budgets and perform standard internal accounting calculations for management use within a company.
Content
- An introduction to management accounting
- Presentation and practicing different costing methods
- Differences in costing methods for different types of organisations
- What should a cost accounting system be like?
- Budgeting
Evaluation scale
H-5
Assessment criteria, satisfactory (1)
The student knows the role of management accounting in organisations and is familiar with different costing methods. (1)
The student knows the role of management accounting in organisations and is familiar with different costing methods. The student sees the connection between costing method and organisation type. (2)
Assessment criteria, good (3)
The student knows the role of management accounting in organisations and is familiar with different costing methods.
The student knows the role of management accounting in organisations and is familiar with different costing methods. The student sees the connection between costing method and organisation type.
The student is familiar with budgeting processes.
Assessment criteria, excellent (5)
The student is able to use the above mentioned tools for the described processes (budgeting, costing methods) in order to make good decisions for different kinds of organisations.
Qualifications
No pre-requisites