{"id":null,"code":"BO00BC15","name":{"valueFi":"Advanced Management Accounting","valueEn":"Advanced Management Accounting","valueSv":""},"credits":6.0,"minCredits":6,"maxCredits":6,"tags":[],"createdAt":1790533345166,"contentList":[{"title":{"valueFi":"Osaamistavoitteet","valueEn":"Learning outcomes","valueSv":""},"content":{"valueFi":"The purpose of the course is to deepen the student's theoretical knowledge and practical capabilities in management accounting. Upon completion of the course students can identify various theoretical perspectives on studying the design of internal accounting systems. After this course the student can understand the fundamental trade-off between decision-making and control. The students can construct cost accounting systems and critically evaluate the choices made in their design. The student will also be able to use spreadsheet tools in performing complex management accounting calculations in practice. This course develops the following generic skills: Self development skills.","valueEn":"The purpose of the course is to deepen the student's theoretical knowledge and practical capabilities in management accounting. Upon completion of the course students can identify various theoretical perspectives on studying the design of internal accounting systems. After this course the student can understand the fundamental trade-off between decision-making and control. The students can construct cost accounting systems and critically evaluate the choices made in their design. The student will also be able to use spreadsheet tools in performing complex management accounting calculations in practice. This course develops the following generic skills: Self development skills.","valueSv":""}},{"title":{"valueFi":"Sisältö","valueEn":"Content","valueSv":""},"content":{"valueFi":"Responsibility accounting, transfer pricing, budgeting, cost allocation theory and practice, TDABC systems.","valueEn":"Responsibility accounting, transfer pricing, budgeting, cost allocation theory and practice, TDABC systems.","valueSv":""}},{"title":{"valueFi":"Suoritustavat","valueEn":"Study Methods","valueSv":""},"content":{"valueFi":"Course assignments, exercises and exam.","valueEn":"Course assignments, exercises and exam.","valueSv":""}},{"title":{"valueFi":"Toteutustavat","valueEn":"Teaching Methods","valueSv":""},"content":{"valueFi":"Face-to-face –teaching. Lectures 20 h, spreadsheet (excel) + other computer lab exercises 14 h, teamwork and self-study 128h (162h)","valueEn":"Face-to-face –teaching. Lectures 20 h, spreadsheet (excel) + other computer lab exercises 14 h, teamwork and self-study 128h (162h)","valueSv":""}},{"title":{"valueFi":"Oppimateriaalit","valueEn":"Learning material","valueSv":""},"content":{"valueFi":"<p>A collection of articles, material provided during lectures.</p>","valueEn":"<p>A collection of articles, material provided during lectures.</p>","valueSv":""}},{"title":{"valueFi":"Lisätiedot","valueEn":"Further information","valueSv":""},"content":{"valueFi":"Timing: Period 4 (1st year of Master´s programme) Target group: Accounting major students. The number of students is limited.","valueEn":"Timing: Period 4 (1st year of Master´s programme) Target group: Accounting major students. The number of students is limited.","valueSv":""}},{"title":{"valueFi":"Kurssikirjallisuus","valueEn":"Literature","valueSv":""},"content":{"valueFi":"1. Zimmerman Jerold, Accounting for Decision Making and Control, 10th Edition, 2020, McGrawHill. Selected chapters. ","valueEn":"1. Zimmerman Jerold, Accounting for Decision Making and Control, 10th Edition, 2020, McGrawHill. Selected chapters. ","valueSv":"1. Zimmerman Jerold, Accounting for Decision Making and Control, 10th Edition, 2020, McGrawHill. Selected chapters. "}},{"title":{"valueFi":"Esitietovaatimukset","valueEn":"Qualifications","valueSv":""},"content":{"valueFi":"721138S Fundamentals of Accounting and 721134S Cost Management Systems/721025SEnterprise Process Planning","valueEn":"721138S Fundamentals of Accounting and 721134S Cost Management Systems/721025SEnterprise Process Planning","valueSv":""}},{"title":{"valueFi":"Arviointiasteikko","valueEn":"Assessment scale","valueSv":""},"content":{"valueFi":"1-5/HYL","valueEn":"1-5/FAIL","valueSv":"1-5/FAIL"}},{"title":{"valueFi":"Arviointikriteerit","valueEn":"Assessment criteria","valueSv":""},"content":{"valueFi":"The course utilizes a numerical grading scale 1-5. In the numerical scale zero stands for a fail.","valueEn":"The course utilizes a numerical grading scale 1-5. In the numerical scale zero stands for a fail.","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 2","valueEn":"Evaluation criteria 2","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 3","valueEn":"Evaluation criteria 3","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 4","valueEn":"Evaluation criteria 4","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Pääasiallinen opetuskieli","valueEn":"Primary Teaching Language","valueSv":""},"content":{"valueFi":"englanti","valueEn":"English","valueSv":"engelska"}},{"title":{"valueFi":"Taso","valueEn":"Level","valueSv":""},"content":{"valueFi":"Syventävät opinnot","valueEn":"Advanced Studies","valueSv":"Syventävät opinnot"}},{"title":{"valueFi":"Oppiaine","valueEn":"Subject","valueSv":""},"content":{"valueFi":"Laskentatoimi","valueEn":"Accounting","valueSv":""}},{"title":{"valueFi":"Vastuuhenkilöt","valueEn":"Person in charge","valueSv":""},"content":{"valueFi":"Kristiina Henttu-Aho","valueEn":"Kristiina Henttu-Aho","valueSv":"Kristiina Henttu-Aho"}},{"title":{"valueFi":"Luokittelu","valueEn":"Classification","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Linkit","valueEn":"Links","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}}]}