You are here

Business Controlling and Analytics

Business Controlling and Analytics

Code: ACC3LF102
Scope: 5 ECTS
Timing: semester 4
Language: English
Curriculum: GLOBBA16
Course level: Specialisation Studies
Course type: compulsory for ACC/FIE specialisation students

Starting level and linkage with other courses
Prerequisite: ACC3LF101 Financial Accounting.

Learning outcomes
You are able to plan, control and analyse profitability at different levels of operations and in different business fields, also constructing spreadsheet models. You can cope with practical accounting problems in different decision-making situations using relevant information for profitability and pricing. You understand the costs associated with manufacturing products or providing services and effectively control costs by understanding the activities that drive costs. You can interpret, discuss, report and present the best solutions based on the accounting information.


  • value chain in a business
  • role of managerial accounting in depth
  • business and customer profitability analysis using different tools
  • job costing and process costing
  • ABC costing, lean production and total quality management
  • relevant information for short term decisions
  • cost and project controlling
  • sustainability using environmental management accounting systems

Recognising and validating prior learning (RPL)
If you have acquired the required competence in previous work tasks, recreational activities or on another course, you can show the competence with a demonstration and progress faster through your studies. More information and instructions for RPL are available at MyNet.

Cooperation with the business community
Guest lectures or company visits, software providers and project work based on business cases.

Project companies worldwide and working in multicultural student teams.

Course formats
Contact and distant sessions or educationalisation.

Students' performance is graded on the following scale: Excellent (5), Very good (4), Good (3), Satisfactory (2), Fair (1), Fail (0).
A link to the joint assessment grid. The assessment of one’s own learning.

Course teacher(s)
Juan Borra, Anne Arkima, Susanna Honka

Learning materials
Materials to be announced in the implementation plan.