Management Accounting
BASIC DATA
course listing
A - main register
course code
MMA3030
course title in Estonian
Juhtimisarvestus
course title in English
Management Accounting
course volume CP
4.00
ECTS credits
6.00
to be declared
yes
assessment form
Examination
teaching semester
autumn
language of instruction
Estonian
English
Study programmes that contain the course
code of the study programme version
course compulsory
yes
Structural units teaching the course
MM - Department of Business Administration
Timetable link
Version:
VERSION SPECIFIC DATA
course aims in Estonian
Anda teadmised erinevate juhtimisarvestuse instrumentide võimalustest toetada ettevõtte juhtimist läbi kvaliteetse arvestusinformatsiooni edastamise. Anda oskused neid teadmisi praktikas juurutada ja kasutada.
course aims in English
To provide knowledge of different management accounting tools for supporting management by the presentation of qualitative accounting information. To provide skills for their implementation and usage in practice.
learning outcomes in the course in Est.
Üliõpilane oskab arvutada sihtkasumit; ette valmistada erinevaid otsustussituatsioone kvantitatiivsetel alustel; koostada ettevõtte eelarveid; koostada ja analüüsida rahakäibe aruandeid; analüüsida ettevõtte finantsseisundit tüüpsuhtarvude abil; jaotada ettevõtte üksusi vastutusest tulenevalt; hinnata ettevõtte tegevusedukust erinevate finantsedukuskriteeriumite abil.
learning outcomes in the course in Eng.
The student will know the field’s terminology; be able to calculate the target profit and prepare different decision situations on qualitative bases; prepare budgets, prepare and analyze cash flow statements, analyze the financial status based on the main ratios, deploy subunits based on responsibility, evaluate performance based on different financial performance measures..
brief description of the course in Estonian
Juhtimisarvestuse olemus ja eesmärgid. Kulude liigitamine ja käitumine. Kulu-maht-kasum analüüs. Otsuste langetamine. Eelarvestamine. Kvaliteedijuhtimine ja kvaliteedikulud. Rahakäibe aruanne. Finantsaruannete analüüsi põhialused. Vastutuskeskused. Juhtimisarvestussüsteemid.
brief description of the course in English
The matter and objectives of management accounting. Cost classification and behavior. Cost-volume-profit analyze. Decision making. Budgeting. Quality management and quality costs. Cash flow statement. Financial statement analysis. Responsibility centres. Management accounting systems.
type of assessment in Estonian
Lõpphinne kujuneb kodutööde (30%), testide (20%) ja kirjaliku eksami (50%) koondtulemustest.
type of assessment in English
Final result includes home assignments (30%), tests (20%) and written examination result (50%).
independent study in Estonian
Kodutööd.
independent study in English
Homework.
study literature
Alver, J., Reinberg, L. Juhtimisarvestus. 2., täiendatud väljaanne. Deebet, Tallinn, 2002. Soovituslik õppekirjandus: Alver, L., Alver, J., Reinberg, L. Finantsarvestus. Deebet, Tallinn, 2004. Garrison, R., Noreen, E. Managerial Accounting, 2003.
study forms and load
daytime study: weekly hours
4.0
session-based study work load (in a semester):
lectures
2.0
lectures
-
practices
0.0
practices
-
exercises
2.0
exercises
-
lecturer in charge
-
LECTURER SYLLABUS INFO
semester of studies
teaching lecturer / unit
language of instruction
Extended syllabus
2025/2026 autumn
Kristiina Pikand, MM - Department of Business Administration
Estonian