Operative Business Controlling - Opinto-opas

The objective of the course is to provide an overview of business control systems and the significance of managerial accounting in implementing the company's strategy. The student will understand the role of operational accounting in corporate management.

The student will deepen and expand their expertise in managerial accounting so that they can assist management in financial planning, decision-making, and monitoring using accounting methods, utilize performance indicators, and report using modern methods. The course promotes data-driven management, Business Intelligence thinking, and also provides capabilities to work in the development of accounting systems. The course also covers sustainable development reporting.

The student has completed the Business Administration key studies, and the common studies in Finance and Economics, including the Management Accounting -course, or has otherwise mastered equivalent competencies.

Operational Management Accounting (ECO013AS2A) is part of Management Accounting studies.

The course covers the following themes:
-Key performance indicators and data-driven management
-Cost accounting, continuation (activity-based costing)
-Budgeting as part of reporting (part 1, functional and master budgets)
-Managerial reporting (in terms of content) and management with indicators
-Customer profitability
-Pricing
-Sustainable development (reporting)

When the implementation type of the course is CONTACT, ONLINE or BLENDED it is required that the student is present during those teaching hours that are marked in the study schedule. If you are absent more than 25 %, your grade will be lowered by one. If you are absent more than 50 %, the course is failed.

Competence Level 1-2: Student
-Can analyze a company's financial situation based on historical data.
-Is familiar with cost concepts, the entirety of cost accounting, and associated methods.
-Understands the functions of budgeting and the components of the budget system as tools for annual planning.
-Can create standard reports related to profitability and monitoring.

Competence Level 3-4: Student
-Can identify critical factors related to profitability and other financial management decisions based on analysis.
-Can apply cost accounting methods, for example, in project costing.
-Can create sub-budgets related to annual planning and combine sub-budgets, developing alternative calculations for planning and monitoring.
-Can create and design standard and special reports related to profitability and monitoring to meet changing management needs.

Competence Level 5: Student
-Can create alternative calculations and presentations related to profitability for management decision-making.
-Can apply and evaluate the suitability of cost accounting methods and implement activity-based costing.
-Can compile the budget's sub-budgets related to annual planning, evaluate alternative calculations, highlight critical factors for decision-making, and plan the budget's utilization in monitoring and reporting.
-Can independently create forecasts related to profitability and design standard and special reports to meet changing management needs.

Interactive Lectures, assignments, guest speakers, quizzes and class exercises

Book and other material will be provided in Moodle

Use of business cases and guest speakers. This course includes key topics applicable to working life

Pasila Campus

Will be defined in Moodle

English

18.08.2025 - 10.10.2025

Quizzes, xls exercises and others

14.05.2025 - 22.05.2025

More details in moodle

IBE4PAACC
EVENING
CONTACT
BLENDED
IBE5PAACC
IBEB5PAACC
EXCH

Lauri Larjavaara, Christian Langmann

15 - 45

Active participation 10%
Quizzes 30%
Skill up tasks 30%
Exam 30%

INTBBA International Business

0.00 cr

2.50 cr

H-5