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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
  • LLTIIB23S
    Bachelor'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
  • LLPRIB23S
    Bachelor'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
  • LLPRHOMA22S
    Bachelor'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
  • LLTIIB23K
    Bachelor'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
  • LLTIIB22S
    Bachelor'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
  • LLPRIB22S
    Bachelor'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
  • LLPRHOMA21S
    Bachelor'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
  • LLTIIB22K
    Bachelor'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
  • LLTIIB21S
    Bachelor'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
  • LLPRIB21S
    Bachelor'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.