•   Management Accounting and Maritime Business MM00AE45-3002 13.01.2022-12.03.2022  5 credits  (MMM21HP-Å) +-
    Competence objectives of the study unit
    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.
    Prerequisites
    No pre-requisites
    Content of the study unit
    - 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
    Assessment criteria
    Assessment criteria – satisfactory (1-2)
    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 (3-4)
    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.
    Name of lecturer(s)

    Thomas Finne

    Teaching language

    English

    Timing

    13.01.2022 - 12.03.2022

    Enrollment date range

    15.11.2021 - 12.01.2022

    Group(s)
    • MMM21HP-Å
    Responsible unit

    Faculty of Technology and Seafaring

    Teachers and responsibilities

    Anders Kjellman

    Degree Programme(s)

    Degree Programme in Maritime Management

    Campus

    Åbo, Hertig Johans parkgata 21

    Assessment scale

    H-5