Study Guide

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

10.10. – TUAS building EduCity in Kupittaa

8.30 - 12 room Edu 2028
13–14 Edu room 3036
14–16 Edu room 2025–2026

31.10. - Novia building Gripen in Hämeenkatu room GR-235

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

- 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

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

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.

10.10. – TUAS building EduCity in Kupittaa

8.30 - 12 room Edu 2028
13–14 Edu room 3036
14–16 Edu room 2025–2026

31.10. - Novia building Gripen in Hämeenkatu room GR-235

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.