•   Management Accounting VAL21026-3002 08.10.2021-31.12.2021  5 credits  (SD20HF-Å, ...) +-
    Competence objectives of the study unit
    After completing the course, the student is able to:

    -understand the basics in cost accounting methods and processes for different types of organizations.
    -use management accounting reporting for decision making in an organization
    -take responsibility for one's own actions and work according to jointly agreed principles and measures
    Prerequisites
    The course is aimed for Master level students.
    Content of the study unit
    - Principles, processes and tools of management accounting.
    - The organisation and management accounting.
    - Direct and indirect costs, fixed and variable costs, overheads, CVP cost variance analysis, Activity-based accounting (ABC).
    - Cases.
    Assessment criteria
    Failed (0)
    A Report / Reports not handed in or an unacceptable level of quality (including usually missed DLs) of the reports and/or presentations. None activity during classes.
    Assessment criteria – satisfactory (1-2)
    Group report handed in and presented, and the KLN handed in. Both at an approvable level of quality. Student's activity at an accetable level.
    Assessment criteria – good (3-4)
    Good work input overall: Group report handed in and presented. KLN handed in. Both of high quality. Good activity in the class, e.g. at the discussions and presentations.
    Assessment criteria – excellent (5)
    Exceptional quality overall: the written reports, presentations, student's activity.
    Name of lecturer(s)

    Elina Vartama

    Learning material

    To be communicated at course kick-off.

    Learning methods

    Introductions
    Themes
    Discussions in teams
    Assignments gone through during the sessions
    Home work
    Literature studies
    Home exams; two assignments - one individual and one team assignment.

    Objects, timing and methods of assessment

    Will be communicated and potentially updated when the assignment is handed out:

    • Part 1: Individual Assignment. Of full exam 50% Key-Learning Note (KLN). Deadline: To be communicated at kick-off. Weight 50% preliminary, to be discussed and confirmed.

    • Part 2: Team Assignment. Of full exam 50%. Case to be handed out later on. Group-work of two-three students. See coming separate Instructions. Deadline: To be communicated at kick-off. Weight 50% preliminary, to be discussed and confirmed.

    Teaching language

    English

    Timing

    08.10.2021 - 31.12.2021

    Enrollment date range

    02.07.2021 - 31.07.2021

    Group(s)
    • SD20HF-Å
    • SD20HP-Å
    Seats

    10 - 40

    Teachers and responsibilities

    Elina Vartama

    Additional information

    The course is aimed for students of Master's degree programme in Service Design, and other MBA students.



    Dr. Thomas Finne is the responsible teacher.

    Degree Programme(s)

    Degree Programme in Service Design

    Campus

    Åbo, Henriksgatan 7

    Share of online studies

    3 credits

    Assessment scale

    H-5

    Practical training and working life co-operation

    The course is carried out in an international atmosphere. Good possibilities of networking.

    Exam dates and retake possibilities

    Home exams and presentation/s.

    Timing and attendance

    Campus Åbo, Henrikinkatu 7, Turku.
    Online course. Hopefully also classroom.

    Student's schedule and workload

    5 ECTS = 5 x 27= 135 working hours divided in about 15 contact hours, 50 hours literature studies and estimated 70 hours working with mainly the two assignments.

    Content scheduling

    Contact sessions:

    Friday 8.10.2021 at 8.30 - 12.00
    Saturday 9.10.2021 at 8.30 - 12.00
    Friday 12.11.2021 at 8.30 - 12.00
    Saturday 13.11.2021 at 8.30 - 12.00

    Assessment criteria
    Failed (0)

    A Report / Reports not handed in or an unacceptable level of quality (including usually missed DLs) of the reports and/or presentations. None activity during classes.

    Assessment criteria – satisfactory (1-2)

    Group report handed in and presented, and the KLN handed in. Both at an approvable level of quality. Student's activity at an accetable level.

    Assessment criteria – good (3-4)

    Good work input overall: Group report handed in and presented. KLN handed in. Both of high quality. Good activity in the class, e.g. at the discussions and presentations.

    Assessment criteria – excellent (5)

    Exceptional quality overall: the written Reports, presentations, student's activity.