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

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Implementation plan Finished



 Study unit                            Management Accounting and Control in Services (01034), 5.0
 Implementation                        HYA1321: 2/2013-2014 (07.01.2014 - 20.06.2014)
 Type                                  BUSINESS AND LEADERSHIP COMPETENCES IN SERVICE INNOVATIONS
                                       (0317)
 Groups                                Primary: HYA213SJ Others :
 Involved in the project
 Lecturers                             Kaija Koivusalo, Jere Talonen
 Number of participants                Minimum: Maximum:
 Enrolment period                      02.12.2013 08:00 - 08.12.2013
 Main timing for implementation        As intensive week(s)
 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      At the campus
 Implementation method                 Optima realization/student group, Web/virtual Language: English Virtuality:
                                       2 cr Integration of R&D: 1 cr
 Implementation class                  LbD based on entrepreneurship
 Focus areas                           Service business
 Evaluation at the latest              20.07.2014 Storing of graded material ends.: 20.06.2015
 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


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