Managerial Accounting (5 op)

Arviointiasteikko

H-5

Tavoitteet

You understand the need for corporate planning in the business environment and understand planning concerning all activities in a company. You will get a wide perspective of planning and control functions in companies. Furthermore, you understand how the budgeting process and budgets are linked to the overall planning and control system. Also, financial accounting and investments are linked to budgeting. You get an understanding of management accounting and will be able to make calculations for planning purposes and know how to use them to plan and control business operations.

Sisältö

- Concepts of corporate planning
- Corporate planning functions
- Planning systems
- Control, cost and management accounting
- Budgeting systems and budgets
- Financial statements and investments.

Opetusmenetelmät

A student knows the need for corporate planning in a business environment and understands planning concerning all activities in a company. The course provides the student with a wide perspective of planning and control. Furthermore, the student understands how the budgeting process and budgets are linked to the overall planning and control system. Also, financial accounting and investments are linked to budgeting. The student improves knowledge of management accounting and is able to make calculations for planning purposes and how to use them to control business.

Concepts of corporate planning, corporate planning functions, planning system, control, cost and management accounting, budgeting system and budgets, financial statements, and investments.