Business Control (10 cr)
Code: R0344-3006
General information
- Enrollment
-
29.11.2021 - 02.01.2022
Registration for the implementation has ended.
- Timing
-
17.01.2022 - 28.03.2022
Implementation has ended.
- Number of ECTS credits allocated
- 10 cr
- Local portion
- 8 cr
- Virtual proportion
- 2 cr
- RDI proportion
- 2 cr
- Mode of delivery
- Blended learning
- Campus
- Laurea Leppävaara
- Teaching languages
- English
- Seats
- 20 - 40
- Degree programmes
- Complementary competence, bachelor’s studies in English (CCH2), Business, administration and law
- Teachers
- Katja Suonperä
- Anniina Vänskä
- Kaija Koivusalo
- Teacher in charge
- Kaija Koivusalo
- Scheduling groups
- Pienryhmä 1 (Koko: 10 . Open UAS : 10.)
- Small groups
- Pienryhmä 1
- Study unit
- R0344
Objective
The student is able to
- prepare reports for management planning and control purposes
- prepare budgets and forecasts
- calculate the cost of a product or service using traditional cost accounting and activity-based costing
- use different investment criteria in capital budgeting
Location and time
Mondays 17.1.-28.3.2022 at 9-15
Oppimateriaali ja suositeltava kirjallisuus
Books:
Gowthorpe, Catherine: Management Accounting, SOUTH-WESTERN CENGAGE Learning
Jones, Michael: Accounting, Wiley
Drury, Colin: Management and Cost Accounting, Thomson Business Press, (Chapter 15: The Budgeting Process)
https://www.accountingtools.com/podcasts/
Articles, ebooks and other source references will be informed when the course starts.
Toteutustapa
Lectures and workshops
Independent work using software (Excel, Invest for Excel, Power BI)
Company case
Työelämäyhteistyö ja/tai TKI
Software used on this study unit: MS Excel, Invest for Excel (Datapartner) and MS Power BI.
Company contact will be announced when the study unit starts.
Toteutuksen tärkeät päivämäärät
Introduction and start of the study unit 17.1.2022 at 10-15.
Kansainvälisyys toteutuksella
This study unit is suitable for exchange students.
Student workload
10 ECTS = 270 hours of student work (1 ECTS = 27 hours)
Sisältö ja sen jaksotus
Key performance indicators (KPI)
Cost accounting and Activity-based costing
Customer profitability
Budgeting and control
Capital budgeting and cash flow modelling
Management reporting
Practical company project
Evaluation scale
H-5
Further information
This course is also recommended for students in the Finnish programmes. However this course overlaps with the course "Talousohjaus" offered in Finnish.
Students deepen their competence in management accounting and financial planning and control: financial analysis, budgeting, control, cost accounting, capital budgeting decisions and information systems which support decision making.