Strategic Management Accounting (R0353), 5 cr

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Implementation plan Finished



 Study unit                            Strategic Management Accounting (R0353), 5.0
 Implementation                        CCA1721: 2/2017-2018 (15.01.2018 - 04.05.2018)
 Type                                  MANAGEMENT ACCOUNTING (R066)
 Groups                                Primary: CCA17SY Others :
 Involved in the project
 Lecturers                             Lauri Larjavaara
 Number of participants                Minimum: Maximum: 40
 Enrolment period                      27.11.2017 08:00 - 08.12.2017
 Main timing for implementation        On working days during daytime
 Applicabililty                        For exchange students: Yes For elective studies: Yes Open UAS student:
                                       Yes Suitable for virtual UAS: Yes

 Teachers                              Larjavaara Lauri (Other teacher)
 Campus                                Laurea Leppävaara
 Main location for implementation      At the campus
 Implementation method                 Optima realization/student group, Web/virtual Language: English Virtuality:
                                       2 cr Integration of R&D: 1 cr
 Implementation class
 Focus areas                           Service business, Student entrepreneurship
 Evaluation at the latest              04.06.2018 Storing of graded material ends.: 15.06.2019
 Exam days

 Having completed the study unit the   The student is able to
 student is able to                    ●      prepare operational budgets and the master budget and link the budgets to each
                                              other
                                       ●      understand the key issues in strategic budgeting, eg. long-term budgeting,
                                              balance sheet, investment planning, growth strategies
                                       ●      make conclusions on past performance and act respectively in future planning
                                       ●      understand the behavioral implications of the budgeting process
                                       ●      use Balanced Scorecard as a planning tool
                                       ●      set targets for an organization using financial ratios and key performance
                                              indicators (KPI)
                                       •
 Previous studies
 Previous studies, more information    Basis on topics such as
                                       ●       Budgeting
                                       ●       Cost accounting
                                       ●       External accounting
                                       ●       Investments
                                       ●       Key Performance Indicators
                                       ●       Competitive advantage
                                       ●       etc.
 Learning objectives                   ●       To understand the key challenges in planning, implementing and controlloing the
                                               activities and management accounting in long term of a company.
 Study material                        Litterature given at the start of the course + litterature chosen by student.
 Work strain                           Including also independent research on course topic




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