Management Accounting (5 cr)
Code: VAL230020-3003
General information
Enrollment
02.07.2024 - 31.07.2024
Timing
01.08.2024 - 31.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Teaching languages
- English
Degree programmes
- Degree Programme in Service Design
Teachers
- Suzana Canteiro Vasconcelos Tavares Heikkilä
Groups
-
SD24P-ÅService Design, 2024, part-time
-
SD24H-ÅService Design, 2024, full-time
Objective
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 measure
Content
- 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
Location and time
Thursday 10.10.2024 8.30-16.15 Management Accounting
Thursday 31.10.2024 8.30-16.15 Management Accounting
Materials
To be communicated at course kick-off.
Teaching methods
Introductions
Themes
Discussions in teams
Assignments gone through during the sessions
Home work
Literature studies
Student 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.
Further information
The course is aimed for students of Master's degree programme in Service Design, and other MBA students.
Teacher Suzana Vasconcelos Tavares.
Evaluation scale
H-5
Assessment methods and criteria
Will be communicated when the assignments are handed out.
Qualifications
The course is aimed for Master level students.