Management Accounting and Budgeting (5 cr)
Code: FEK22FFO04-3009
General information
Enrollment
15.06.2025 - 30.09.2025
Timing
01.09.2025 - 31.12.2025
Number of ECTS credits allocated
5 cr
Mode of delivery
Contact teaching
Unit
Faculty of Business
Teaching languages
- Svenska
Degree programmes
- Degree Programme in Business Administration
Teachers
- Niklas Sundström
Groups
-
FEK25D-ÅTradenom (YH), h25, dagstudier, Åbo
-
ÖH25FEK-LED-ÅÖppna YH, Företagekonomi, ledstudier, Åbo
Objective
The student:
- understands the role of management accounting in economic planning
- can calculate basic profitability ratios
- knows pricing principles
- understands the role of budgeting in business planning
- can calculate and analyze profit, liquidity, and balance sheet budgets
Content
- profitability calculations
- contribution margin calculations
- results chart (break even)
- inventory turnover
- pricing
- profit, liquidity and balance sheet budget and the connection between them
Evaluation scale
H-5
Qualifications
none