Avoimen yliopiston kurssit

Management Accounting II: Planning and Performance Management


23.10.2023 – 8.12.2023


25.9.2023 – 30.10.2023


Syksy, Päiväopetus

Opintojen muoto:









6 opintopistettä


90,00 €

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)

In 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.

David Derichs

Study material
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

Workspace for the course - MyCourses
MyCourses online learning environment is a tool for both students and teachers for communication and managing everyday course work. You need an Aalto User ID to log in to the course's MyCourses workspace and participate in teaching. You can activate your Aalto User ID the day after the registration and you should activate it no later than the day before the start of the course. Instructions for activating your Aalto User ID https://www.aalto.fi/en/aalto-university-open-university/aalto-user-id-student-information-systems-and-student

Course workspace:

More details on completing the course will be available at MyCourses closer to the start of the course.

Period II implementation, online asynchronous only!

  • Exercises 12 h (assynchronous)  
  • Pre-recorded lectures and exercises: 30 h 
  • Case and project work (group (intended) or individual (if necessary)): 55 h
  • Independent study: 61 h
  • Exam 2 h - booked through the EXAM system and taken in EXAM facilities

22A00110 Laskentatoimen perusteet / ABL-A1300 Yrityksen talouden johtaminen ja raportointi

or similar

Course Project and 2 Peer Evaluations of Report 

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

Teaching time and location

The teaching time and the location of the course can be found at Sisu information system 

  1. The link leads to Completion methods tab of the course page  
  2. From the top of the page (Version drop-down menu), check that academic year 2023-2024 is selected  
  3. From the blue bar, click Lecture and open the Groups and teaching times tabto see the teaching time and the location of the course. Exam times can be seen by clicking Exam.

    Exam instructions at the Open University

Registration and course fee

Registration for Open University courses is done in Sisu-service. 

Course registration

Registration for this course starts on 25.9.2023 at 9.00  
Registration for this course ends on 30.10.2023 at 23.59

The number of participants is limited to 20.

This course is organized by the Aalto University School of Business

The course fee is paid upon registration for each course at a time and it is binding. Familiarize yourself with registration and payment rules as well as other guidelines for students:
Registration, payments and rules

Access Token on Aalto University Campus

To be able to enter campus premises and classrooms you need the student access token of Aalto University. You can get the student access token from campus lobby services. The access token need to be activated with your Aalto account and password before you can use it. Please, arrive the campus well in advance before your first class so that you can make the access token work. Please, see the instructions how to get and activate the access token: How to get an access tokenOtaniemi Campus, Espoo: Campus mapFurther information
Equivalences to other courses

Individual study arrangements

If you need individual study arrangements in order to attend a course, contact the Open University office ([email protected]) in good time, at least 14 days before the start date of the course or the examination date. Further information about individual study arrangements:
Individual study arrangements at Open University

  • Julkaistu:
  • Päivitetty: