Opinto-opas

Osaamistavoitteet

After completing the course, the student
- understands the operations of an industrial company from the economic point of view
- understands the role of management accounting in decision-making
- can classify costs in various ways
- can do cost-volume-profit analysis
- can do cost accounting per product
- understands how operational decisions affect the company's profitability, solvency and liquidity
- understands income statement and balance sheet and can analyze them
- can do investment calculations

Sisältö

The link between a real process and monetary process
The role of accounting in decision-making
The behavior of costs
Cost-volume-profit analysis
Cost accounting per product
Income statement and balance sheet
Financial statement analysis: profitability, solvency and liquidity
Investment calculations
Challenges faced by companies operating in an international environment