Horngren, C.T., Datar, S., Rajan, M. V. 2015. Cost Accounting: A Managerial Emphasis. 15th global ed. Pearson Education Limited.
ISBN 10: 1-292-01822-4. ISBN 13: 978-1-292-01822-5.
Other learning material will be agreed on during the course.
Contact teaching, assignments, exercises, problem-based learning, study conversation, cooperative learning, workshop, little exam.
The course grade will be mainly based on the overall performance and activity (weight of some 60 - 67 %). The little course exam needs to be passed to get an acceptable course grade, but its weight is only 33 % - max. 40 %.
In the case the student's exam grade is better than his/her other performance and activity, the weight of 40 % is applied, for the student's benefit.
Performing all the required assignments and exercises acceptably and/or very well has a key role in the evaluation of overall activity.
08.01.2020 - 19.02.2020
09.12.2019 - 10.01.2020
0 - 40
Pasi Kuusijärvi, M.Sc.(Econ. and Bus. Adm.)
Senior Lecturer, Accounting and Financial Management
Tampere University of Applied Sciences
Tel. +358 40 846 3052
Bachelor's Degree Programme in International Business
TAMK Main Campus
Company visits and/or guest lectures - if any - will be informed to the students during the course implementation.
The exact timing of the little course exam will be agreed upon together with the students during the first part of the course. The time will most probably be there during one of the last contact teaching lessons of the course implementation.
If necessary, two retake exams will be arranged flexibly in EXAM, after the end of the course, later on this spring.
International guest lecturers or relevant business professionals are basically always very welcome to visit and/or otherwise co-operate with this course.
As a 5 cr course, a student's total workload is defined as max. 130 hours.
This includes some 16 hours of contact teaching. In addition to that, there might be need for some additional daytime working hours because of e.g. the potential company visit(s).
The workload is preplanned to be rather evenly splitted into the course weeks; this is possible thanks to the social approach of letting the students' assignment, case and exercise performances have a large role in their evaluation, instead of evaluating based on just the course exam.
Main Themes of the Course:
I Budgeting - The Master Budget
II Strategic Performance Measurement and Evaluation
III Selected Advanced Topics in Management Accounting, as well as the little Course Exam
Student is able to determine and use the concepts and methods of financial planning and control as well as the performance measurement and evaluation theme sufficiently. Student can take responsibility of his individual financial planning and reporting duties in routine activities, and is able to produce some contribution in a group.
Student has achieved the competence of applying and explaining the concepts and methods of financial planning and control as well as the performance measurement and evaluation theme in controllable situations. Student works actively and cooperates responsibly and constructively both individually and in a group. Student can solve financial planning and measurement problems, and his courses of action are well justified.
Student can analyse even complex situations and produce alternative solution proposals to various financial planning and control as well as performance measurement and evaluation tasks and problems. Student is able to apply his extensive knowledge and skills of the subject matter creatively in problem solving, solution tracing, new experiments, and when generalising his well-justified courses of action. Student can work strongly individually and produces remarkable contribution to group work, cooperating responsibly, constructively and flexibly with excellent commitment.
Student’s knowledge, skills and/or understanding of the basic level financial planning and control as well as the performance measurement and evaluation concepts is still poor at the end of the course. Alternatively, the student cannot perform routine budgeting or measurement-related tasks, neither individually nor as an interactive member of a group.