Management Accounting and Control in Services (01034), 5 cr

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Implementation plan Finished



 Study unit                            Management Accounting and Control in Services (01034), 5.0
 Implementation                        HYA1211: 2/2012-2013 (01.01.2013 - 31.07.2013)
 Type                                  BUSINESS AND LEADERSHIP COMPETENCES IN SERVICE INNOVATIONS
                                       (0317)
 Groups                                Primary: HYA212SJ Others :
 Involved in the project
 Lecturers                             Kaija Koivusalo
 Number of participants                Minimum: Maximum:
 Enrolment period                      26.11.2012 08:00 - 02.12.2012
 Main timing for implementation
 Applicabililty                        For exchange students: Yes For elective studies: No Open UAS student:
                                       No Suitable for virtual UAS: Yes

 Teachers                              Koivusalo Kaija (Teacher in charge)
 Campus                                Laurea Leppävaara
 Main location for implementation
 Implementation method                 Optima realization/student group, Other method of implementation,
                                       Web/virtual Language: English Virtuality: 2 cr Integration of R&D: 1 cr
 Implementation class
 Focus areas
 Evaluation at the latest              31.08.2013 Storing of graded material ends.: 31.07.2014
 Exam days

 Having completed the study unit the   • understand the importance of cost accounting and budgeting for decision making
 student is able to
                                       • use key performance indicators in services

                                       • prepare a cash budget, budgeted income statement and balance sheet for a small
                                       company

                                       • use activity-based costing to analyse customer profitability

                                       • set a price for a new service


 Previous studies
 Previous studies, more information    This is a master's level study unit.
 Other arrangements                    Intensive lectures 11th, 12th, 13th April, 2013




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