Development of management control systemsLaajuus (5 cr)
Code: KD00CD43
Objective
This course helps a student to realize the package of management control systems. The student is able to evaluate the different perspectives of financial success in organizations. The student is able to apply the specific management control systems which can be used to improve financial and non-financial business performance. Student also realizes how accountant can help to develop business in addition to the traditional control activities. Student is capable to produce different information for varying decision making purposes by applying the management control systems after this course.
Content
The framework of management control systems, Planning (performance measurement systems i.e. BSC, life-cycle and target costing systems), control (activity-based and quality costing) and other systems.
Qualifications
No previous studies are required.
Assessment criteria, satisfactory (1)
The student has participated actively in the course. Student has shown in the course ability to comprehend the basic concepts of the course. Student has been able to use the basic concepts of the course.
Assessment criteria, good (3)
The student has carried out work very well and participated actively and constructively. Student has shown good ability to comprehend and apply the concepts in practical business cases. Student has been able to present clear developmental solutions.
Assessment criteria, excellent (5)
The student has carried out work to an excellent standard and participated actively and constructively. Student has shown excellent ability to comprehend the concepts of the course and apply the concepts in practical business cases. Student has been able to present developmental solutions which are developing new and creative aspects.
Enrollment
16.04.2022 - 07.09.2022
Timing
11.11.2022 - 26.11.2022
Credits
5 op
Teaching languages
- Finnish
Degree programmes
- Master's Degree Programme in Business Competence
Teachers
- Tuulia Potka-Soininen
Student groups
-
YLI21
Objective
This course helps a student to realize the package of management control systems. The student is able to evaluate the different perspectives of financial success in organizations. The student is able to apply the specific management control systems which can be used to improve financial and non-financial business performance. Student also realizes how accountant can help to develop business in addition to the traditional control activities. Student is capable to produce different information for varying decision making purposes by applying the management control systems after this course.
Content
The framework of management control systems, Planning (performance measurement systems i.e. BSC, life-cycle and target costing systems), control (activity-based and quality costing) and other systems.
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
The student has participated actively in the course. Student has shown in the course ability to comprehend the basic concepts of the course. Student has been able to use the basic concepts of the course.
Assessment criteria, good (3)
The student has carried out work very well and participated actively and constructively. Student has shown good ability to comprehend and apply the concepts in practical business cases. Student has been able to present clear developmental solutions.
Assessment criteria, excellent (5)
The student has carried out work to an excellent standard and participated actively and constructively. Student has shown excellent ability to comprehend the concepts of the course and apply the concepts in practical business cases. Student has been able to present developmental solutions which are developing new and creative aspects.
Qualifications
No previous studies are required.