Enrolment options

ABL-C1144 - Management Accounting II: Planning and Performance Management, Lecture, 25.2.2025-6.5.2025

Please note! Course description is confirmed for two academic years, which means that in general, e.g. Learning outcomes, assessment methods and key content stays unchanged. However, via course syllabus, it is possible to specify or change the course execution in each realization of the course, such as how the contact sessions are organized, assessment methods weighted or materials used.

LEARNING OUTCOMES

After taking this course students will:

  • Understand and apply the concepts and practices of strategic, tactical and operational planning
  • Understand and create a performance measurement and management system based on the balanced scorecard framework
  • Understand and apply the basics of performance measurement and management (individual KPIs, KPI systems like DuPont, EVA, OKR)
  • Understand and apply variance analysis techniques
  • Understand the concepts of transfer pricing
  • Understand an application of controlling to a specific context (changes from implementation to implementation)

Credits: 6

Schedule: 25.02.2025 - 06.05.2025

Teacher in charge (valid for whole curriculum period):

Teacher in charge (applies in this implementation): Hamed Salehi

Contact information for the course (applies in this implementation):

CEFR level (valid for whole curriculum period):

Language of instruction and studies (applies in this implementation):

Teaching language: English. Languages of study attainment: Finnish, English

CONTENT, ASSESSMENT AND WORKLOAD

Content

  • valid for whole curriculum period:

    I this course students will understand management accounting’s concepts and practices. Starting from the strategic level this course explores how planning is broken down from the strategy to the tactical level (i.e., capital budgeting) to the operational level (i.e., budgeting). We, moreover, explore how performance management and measurement systems are setup to translate strategic plans into action. Finally we explore a specific context of management accounting/controlling. As an additional topic we looks at the practice of transfer pricing.

Assessment Methods and Criteria

  • valid for whole curriculum period:

    Cases/assignments/exercises,
    Exam 

    To pass the course the student has to get: (a) 50 % of the exam and (b) 50% of the other activities

Workload

  • valid for whole curriculum period:

    • Contact teaching
    • Pre-recorded lectures
    • Case and/or project work (group (intended) or individual (if necessary))
    • Independent study
    • Exam 2 h - booked through the EXAM system and taken in EXAM facilities

DETAILS

Study Material

  • valid for whole curriculum period:

    Recommended: Rajan Datar Horngren (2021). Cost Accounting: A Managerial Emphasis 17th Edition, Global Edition

    Alternative (please check chapter mapping provided in MyCourses – students take responsibility for assuring content fit of all chapters): Rajan Datar Horngren (2015). Cost Accounting, Global Edition.

    Materials provided through MyCourses

Substitutes for Courses
Prerequisites
SDG: Sustainable Development Goals

    8 Decent Work and Economic Growth

FURTHER INFORMATION

Further Information

  • valid for whole curriculum period:

    Teaching Language: English

    Teaching Period: 2024-2025 Autumn II
    2024-2025 Spring IV
    2025-2026 Autumn II
    2025-2026 Spring IV

    Registration:

    Registration for courses in Sisu

Rules of Conduct - Students´ Rights and Responsibilities (in force from 1 August 2020)

Aalto University Code of Academic Integrity and Handling Violations Thereof

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