Profitability and BudgetingLaajuus (5 op)
Tunnus: AL00CE35
Laajuus
5 op
Opetuskieli
- englanti
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Ilmoittautumisaika
06.05.2024 - 30.08.2024
Ajoitus
05.11.2024 - 10.12.2024
Opintopistemäärä
5 op
Toteutustapa
Lähiopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lahden kampus
Opetuskielet
- Englanti
Paikat
20 - 50
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Tuomas Leino
Opetusryhmät
- Luennot 1 (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLTIIB23SBachelor's Degree Programme in International Business 23S Lahti
Pienryhmät
- Luennot 1
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Arviointiasteikko
1-5
Ilmoittautumisaika
06.05.2024 - 30.08.2024
Ajoitus
09.09.2024 - 20.12.2024
Opintopistemäärä
5 op
Toteutustapa
Lähiopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lappeenrannan kampus
Opetuskielet
- Englanti
Paikat
20 - 100
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Mia Ekman
Opetusryhmät
- Luennot (Koko: 0. Avoin AMK: 0.)
- Verkkotentti (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLPRIB23SBachelor's Degree Programme in International Business 23S Lappeenranta
Pienryhmät
- Luennot
- Verkkotentti
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Toteutustapa ja opetusmenetelmät
The course will include contact lectures, exercise sessions (including case assignments etc.) and self study exercises / assignments. At the end of the course there will be an online exam.
Ajoitus ja läsnäolo
The course will run during the whole autumn semester from September to December. Class attendance is not mandatory, but absence from classes requires active and intensive self study and learning.
Oppimateriaali ja suositeltava kirjallisuus
Material provided by the lecturer in Moodle.
Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.
Työelämäyhteistyö
Possibly a visiting lecturer from local business.
Uusintamahdollisuudet
A retake possibility for the exam in week 51 . Second retake will be possible in January 2025.
Oppimisympäristö
Contact lessons on campus.
Opiskelijan ajankäyttö ja kuormitus
5 credits corresponds approximately 135 hours of student's use of time.
Sisältö
Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.
Lisätietoja opiskelijalle: mm. edeltävä osaaminen
Financial accounting
Arviointimenetelmät
Assessment is based on exam and assignments.
Arviointiasteikko
1-5
Hylätty (0)
Student does not reach the learning objectives.
Arviointikriteerit: taso 1: (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 3 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 5 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.
Ilmoittautumisaika
20.11.2023 - 05.01.2024
Ajoitus
15.01.2024 - 31.05.2024
Opintopistemäärä
5 op
Toteutustapa
Lähiopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lappeenrannan kampus
Opetuskielet
- Englanti
Koulutus
- Bachelor's Degree Programme in Tourism and Hospitality Management
Opettaja
- Mia Ekman
Opetusryhmät
- Luennot (Koko: 0. Avoin AMK: 0.)
- Harjoitukset (Koko: 0. Avoin AMK: 0.)
- Tentti (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLPRHOMA22SBachelor's Degree Programme in Tourism and Hospitality Management 22S Lappeenranta
Pienryhmät
- Luennot
- Harjoitukset
- Tentti
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Toteutustapa ja opetusmenetelmät
The course will include contact lectures, exercise sessions (including case assignments etc.) and self study exercises / assignments. At the end an online exam.
Ajoitus ja läsnäolo
The course will run during the whole spring semester from January to May. Class attendance is not mandatory, but absence from classes requires active and intensive self study and learning.
Oppimateriaali ja suositeltava kirjallisuus
Material provided by the lecturer in Moodle.
Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.
Työelämäyhteistyö
Visiting lecturer from local business
Uusintamahdollisuudet
A retake possibility for the exam in May. After that, retake can be taken in the Exam system.
Opiskelijan ajankäyttö ja kuormitus
5 credits corresponds approximately 135 hours of student's use of time.
Sisältö
Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.
Lisätietoja opiskelijalle: mm. edeltävä osaaminen
Financial accounting
Arviointimenetelmät
Assessment is based on exam and assignments.
Arviointiasteikko
1-5
Hylätty (0)
Student does not reach the learning objectives.
Arviointikriteerit: taso 1: (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 3 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 5 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.
Ilmoittautumisaika
20.11.2023 - 05.01.2024
Ajoitus
15.01.2024 - 19.04.2024
Opintopistemäärä
5 op
Virtuaaliosuus
1 op
Toteutustapa
80 % Lähiopetus, 20 % Etäopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lahden kampus
Opetuskielet
- Englanti
Paikat
20 - 60
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Sirpa Varajärvi
Opetusryhmät
- Campus classes (Koko: 0. Avoin AMK: 0.)
- Online exam (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLTIIB23KBachelor's Degree Programme in International Business 23K Lahti
Pienryhmät
- Campus classes
- Online exam
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Toteutustapa ja opetusmenetelmät
The course includes weekly campus classes with brief lectures and several calculation exercises, case assignments etc. At the end, an online exam.
Ajoitus ja läsnäolo
The course will run from January to April. Class attendance is required (min. 80 %).
Oppimateriaali ja suositeltava kirjallisuus
Material provided by the lecturer in Moodle.
Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.
Toteutuksen valinnaiset suoritustavat
If student has gained knowledge and skills in management accounting through working life or previous studies, it is possible to recognize this prior learning (RPL). Skills need to be demonstrated and this is to be agreed with the teacher. No alternative completion methods.
Työelämäyhteistyö
Real-life based examples and case assignments.
Uusintamahdollisuudet
A retake possibility for the exam is on week 17 and 19.
Oppimisympäristö
Classes on campus. Course material, assignments and exam through Moodle. Several exercises and assignments also in Excel.
Opiskelijan ajankäyttö ja kuormitus
5 credits corresponds approximately 135 hours of student's use of time.
Sisältö
Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.
Lisätietoja opiskelijalle: mm. edeltävä osaaminen
No requirements for previous knowledge.
Arviointimenetelmät
Assessment is based on the exam (60 %) and assignments (40 %).
Arviointiasteikko
1-5
Hylätty (0)
Student does not reach the learning objectives.
Arviointikriteerit: taso 1: (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 3 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 5 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.
Ilmoittautumisaika
15.05.2023 - 01.09.2023
Ajoitus
21.11.2023 - 12.12.2023
Opintopistemäärä
5 op
Toteutustapa
Lähiopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lahden kampus
Opetuskielet
- Englanti
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Tuomas Leino
Opetusryhmät
- Luennot (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLTIIB22SBachelor's Degree Programme in International Business 22S Lahti
Pienryhmät
- Luennot
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Arviointiasteikko
1-5
Ilmoittautumisaika
15.05.2023 - 01.09.2023
Ajoitus
28.08.2023 - 31.12.2023
Opintopistemäärä
5 op
Toteutustapa
Lähiopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lappeenrannan kampus
Opetuskielet
- Englanti
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Mia Ekman
Opetusryhmät
- Luennot (Koko: 0. Avoin AMK: 0.)
- Harjoitukset (Koko: 0. Avoin AMK: 0.)
- Tentti (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLPRIB22SBachelor's Degree Programme in International Business 22S Lappeenranta
Pienryhmät
- Luennot
- Harjoitukset
- Tentti
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Toteutustapa ja opetusmenetelmät
The course will be run in three-week cycles. Each cycle includes a lecture, an exercise session (including case assignments etc.) and self study exercises / assignments. At the end (week 49) an online exam.
Link to course description:
https://echo360.org.uk/media/b8786b76-f1b4-4199-a29c-f73431c57df1/public
Ajoitus ja läsnäolo
The course will run during the whole autumn period from September to December. Class attendance is not mandatory, but absence from classes requires active and intensive self study and learning.
Oppimateriaali ja suositeltava kirjallisuus
Material provided by the lecturer in Moodle.
Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.
Uusintamahdollisuudet
A retake possibility for the exam is on week 50. After that, retake can be taken in the Exam system.
Opiskelijan ajankäyttö ja kuormitus
5 credits corresponds approximately 135 hours of student's use of time.
Sisältö
Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.
Arviointimenetelmät
Assessment is based on exam and assignments.
Arviointiasteikko
1-5
Hylätty (0)
Student does not reach the learning objectives.
Arviointikriteerit: taso 1: (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 3 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 5 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.
Ilmoittautumisaika
21.11.2022 - 08.01.2023
Ajoitus
08.02.2023 - 31.05.2023
Opintopistemäärä
5 op
Virtuaaliosuus
5 op
Toteutustapa
Etäopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lappeenrannan kampus
Opetuskielet
- Englanti
Paikat
0 - 50
Koulutus
- Bachelor's Degree Programme in Tourism and Hospitality Management
Opettaja
- Mia Ekman
Opetusryhmät
- Harjoitukset (Koko: 0. Avoin AMK: 0.)
- Verkkoluento (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLPRHOMA21SBachelor's Degree Programme in Tourism and Hospitality Management 21S Lappeenranta
Pienryhmät
- Harjoitukset
- Verkkoluento
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Arviointiasteikko
1-5
Ilmoittautumisaika
21.11.2022 - 08.01.2023
Ajoitus
09.01.2023 - 28.04.2023
Opintopistemäärä
5 op
Virtuaaliosuus
3 op
Toteutustapa
40 % Lähiopetus, 60 % Etäopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lahden kampus
Opetuskielet
- Englanti
Paikat
10 - 60
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Sirpa Varajärvi
Opetusryhmät
- Online lectures in Zoom (Koko: 0. Avoin AMK: 0.)
- Campus classes (Koko: 0. Avoin AMK: 0.)
- Online exam (Koko: 0. Avoin AMK: 0.)
- Online exam retake (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLTIIB22KBachelor's Degree Programme in International Business 22K Lahti
Pienryhmät
- Online lectures in Zoom
- Campus classes
- Online exam
- Online exam retake
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Toteutustapa ja opetusmenetelmät
The course will be run in three-week cycles. Each cycle includes a Zoom lecture, a campus session (including case assignments etc.) and self study exercises / assignments. At the end, an online exam.
Ajoitus ja läsnäolo
The course will run from January to April. Class attendance is not mandatory, but highly recommended. Absence from classes requires active and intensive self study and learning.
Oppimateriaali ja suositeltava kirjallisuus
Material provided by the lecturer in Moodle.
Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.
Uusintamahdollisuudet
A retake possibility for the exam is on week 17. After that, retake can be taken in the Exam system.
Opiskelijan ajankäyttö ja kuormitus
5 credits corresponds approximately 135 hours of student's use of time.
Sisältö
Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.
Arviointimenetelmät
Assessment is based on the exam (60 %) and assignments (40 %).
Arviointiasteikko
1-5
Hylätty (0)
Student does not reach the learning objectives.
Arviointikriteerit: taso 1: (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 3 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 5 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.
Ilmoittautumisaika
01.07.2022 - 04.09.2022
Ajoitus
05.09.2022 - 16.12.2022
Opintopistemäärä
5 op
Virtuaaliosuus
2 op
Toteutustapa
60 % Lähiopetus, 40 % Etäopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lahden kampus
Opetuskielet
- Englanti
Paikat
0 - 50
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Sirpa Varajärvi
Opetusryhmät
- Campus session (Koko: 0. Avoin AMK: 0.)
- Zoom lectures (Koko: 0. Avoin AMK: 0.)
- Online exam (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLTIIB21SBachelor's Degree Programme in International Business 21S Lahti
Pienryhmät
- Campus session
- Zoom lectures
- Online exam
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Toteutustapa ja opetusmenetelmät
The course will be run in three-week cycles. Each cycle includes a Zoom lecture, a campus session (including case assignments etc.) and self study exercises / assignments. At the end (week 49) an online exam.
Ajoitus ja läsnäolo
The course will run during the whole autumn period from September to December. Class attendance is not mandatory, but absence from classes requires active and intensive self study and learning.
Oppimateriaali ja suositeltava kirjallisuus
Material provided by the lecturer in Moodle.
Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.
Uusintamahdollisuudet
A retake possibility for the exam is on week 50. After that, retake can be taken in the Exam system.
Opiskelijan ajankäyttö ja kuormitus
5 credits corresponds approximately 135 hours of student's use of time.
Sisältö
Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.
Arviointimenetelmät
Assessment is based on exam and assignments.
Arviointiasteikko
1-5
Hylätty (0)
Student does not reach the learning objectives.
Arviointikriteerit: taso 1: (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 3 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 5 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.
Ilmoittautumisaika
01.07.2022 - 04.09.2022
Ajoitus
05.09.2022 - 16.12.2022
Opintopistemäärä
5 op
Toteutustapa
Lähiopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lappeenrannan kampus
Opetuskielet
- Englanti
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Sirpa Varajärvi
Opetusryhmät
- Zoom lectures (Koko: 0. Avoin AMK: 0.)
- Online exam (Koko: 0. Avoin AMK: 0.)
- Campus session (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLPRIB21SBachelor's Degree Programme in International Business 21S Lappeenranta
Pienryhmät
- Zoom lectures
- Online exam
- Campus session
Osaamistavoitteet
The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process
Toteutustapa ja opetusmenetelmät
The course will be run in three-week cycles. Each cycle includes a Zoom lecture, a campus session (including case assignments etc.) and self study exercises / assignments. At the end (week 49) an online exam.
Ajoitus ja läsnäolo
The course will run during the whole autumn period from September to December. Class attendance is not mandatory, but absence from classes requires active and intensive self study and learning.
Oppimateriaali ja suositeltava kirjallisuus
Material provided by the lecturer in Moodle.
Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.
Uusintamahdollisuudet
A retake possibility for the exam is on week 50. After that, retake can be taken in the Exam system.
Opiskelijan ajankäyttö ja kuormitus
5 credits corresponds approximately 135 hours of student's use of time.
Sisältö
Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.
Arviointimenetelmät
Assessment is based on exam and assignments.
Arviointiasteikko
1-5
Hylätty (0)
Student does not reach the learning objectives.
Arviointikriteerit: taso 1: (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 3 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.
Arviointikriteerit: taso 5 (arviointiasteikko 1-5)
Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.