Profitability and BudgetingLaajuus (5 cr)
Code: AL00CD67
Credits
5 op
Objective
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
Enrollment
06.05.2024 - 30.08.2024
Timing
01.01.2025 - 31.05.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- LAB_virtuaaliopettaja_LIITO_taloushallinto Virtuaaliopettaja (LAB)
Groups
-
LLTILII24K
Learning outcomes
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
Assessment scale
1-5
Enrollment
06.05.2024 - 30.08.2024
Timing
02.09.2024 - 13.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- LAB_virtuaaliopettaja_LIITO_taloushallinto Virtuaaliopettaja (LAB)
Scheduling groups
- Lähiopetus (Size: 0. Open UAS: 0.)
Groups
-
LLTILII23SH1
Small groups
- Lähiopetus
Learning outcomes
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
Assessment scale
1-5
Enrollment
06.05.2024 - 30.08.2024
Timing
02.09.2024 - 13.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- LAB_virtuaaliopettaja_LIITO_taloushallinto Virtuaaliopettaja (LAB)
Scheduling groups
- Lähiopetus (Size: 0. Open UAS: 0.)
Groups
-
LLTILII23SH2
Small groups
- Lähiopetus
Learning outcomes
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
Assessment scale
1-5
Enrollment
06.05.2024 - 30.08.2024
Timing
02.09.2024 - 01.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Seats
20 - 70
Degree programmes
- Bachelor's Degree Programme in Business Information Technology
Teachers
- Saara Heikkonen
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 2 (Size: 0. Open UAS: 0.)
- Tentti 1 (Size: 0. Open UAS: 0.)
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
Groups
-
LLPRHOTRA23S
-
LLPRIT23S
Small groups
- Lecture 1
- Practice R 1
- Practice R 2
- Exam 1
- Online lecture 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
06.05.2024 - 30.08.2024
Timing
02.09.2024 - 13.12.2024
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
E-campus
Teaching languages
- Finnish
Seats
20 - 120
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Sirpa Varajärvi
Scheduling groups
- Vapaaehtoinen verkko-ohjaus (Size: 0. Open UAS: 0.)
Groups
-
LLPRLII23SV
-
LLTILIL23SV
Small groups
- Vapaaehtoinen verkko-ohjaus
Learning outcomes
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
Assessment scale
1-5
Enrollment
06.05.2024 - 30.08.2024
Timing
01.08.2024 - 31.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Bachelor's Degree Programme in Hospitality Management, Tourism and Event Management
Teachers
- LAB_virtuaaliopettaja_LIITO_taloushallinto Virtuaaliopettaja (LAB)
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
Groups
-
LLTIMATLI23S
Small groups
- Lecture 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
20.11.2023 - 05.01.2024
Timing
04.03.2024 - 26.04.2024
Number of ECTS credits allocated
5 op
Virtual portion
1 op
Mode of delivery
80 % Contact teaching, 20 % Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Sirpa Varajärvi
Scheduling groups
- Lähiopetus (Size: 0. Open UAS: 0.)
- Verkkotentti (Size: 0. Open UAS: 0.)
Groups
-
LLTILII23K
Small groups
- Campus classes
- Verkkotentti
Learning outcomes
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
Assessment scale
1-5
Enrollment
20.11.2023 - 05.01.2024
Timing
08.01.2024 - 21.04.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Seats
20 - 60
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Saara Heikkonen
Scheduling groups
- Luennot (Size: 0. Open UAS: 0.)
- Harjoitukset 1 (Size: 0. Open UAS: 0.)
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
- Tentti 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 2 (Size: 0. Open UAS: 0.)
Groups
-
LLPRLII23SJ
-
LLPRLII23SL
Small groups
- Lecture
- Practice 1
- Online lecture 1
- Exam 1
- Practice R 1
- Practice R 2
Learning outcomes
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
Assessment scale
1-5
Enrollment
20.11.2023 - 05.01.2024
Timing
08.01.2024 - 21.04.2024
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
E-campus
Teaching languages
- Finnish
Seats
20 - 80
Degree programmes
- Bachelor's Degree Programme in Business and Logistics
Teachers
- Saara Heikkonen
Scheduling groups
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
Groups
-
LLTILIL23KV
Small groups
- Online lecture 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
15.05.2023 - 01.09.2023
Timing
04.09.2023 - 17.12.2023
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Seats
20 - 60
Degree programmes
- Bachelor's Degree Programme in Hotel and Restaurant Management
Teachers
- Mia Ekman
- Jukka Sirkiä
Scheduling groups
- Luennot (Size: 0. Open UAS: 0.)
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
- Harjoitukset 1 (Size: 0. Open UAS: 0.)
- Tentti 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 2 (Size: 0. Open UAS: 0.)
Groups
-
LLPRIT22STietojenkäsittelyn koulutus 22S Lappeenranta
-
LLPRHOTRA22S
Small groups
- Luennot 1
- Verkkoluento 1
- Harjoitukset 1
- Tentti 1
- Harjoitus R 1
- Harjoitus R 2
Learning outcomes
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
Assessment scale
1-5
Enrollment
15.05.2023 - 01.09.2023
Timing
28.08.2023 - 31.12.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Degree programmes
- Bachelor's Degree Programme in Hospitality Management, Tourism and Event Management
Teachers
- Mia Ekman
Scheduling groups
- Luennot (Size: 0. Open UAS: 0.)
- Tentti (Size: 0. Open UAS: 0.)
Groups
-
LLTIMATLI22S
Small groups
- Luennot
- Tentti
Learning outcomes
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
Assessment scale
1-5
Enrollment
15.05.2023 - 01.09.2023
Timing
28.08.2023 - 31.12.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
- E-campus, Lappeenranta
- E-campus, Lahti
Teaching languages
- Finnish
Seats
0 - 150
Degree programmes
- Bachelor's Degree Programme in Business and Logistics
Teachers
- Sirpa Varajärvi
Scheduling groups
- Vapaaehtoinen ohjaustunti (Size: 0. Open UAS: 0.)
Groups
-
LLTILIL22SV
-
LLPRLII22SV
Small groups
- Online lecture
Learning outcomes
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
Assessment scale
1-5
Enrollment
02.12.2022 - 31.12.2022
Timing
06.03.2023 - 12.05.2023
Number of ECTS credits allocated
5 op
Virtual portion
1 op
Mode of delivery
80 % Contact teaching, 20 % Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 65
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Sirpa Varajärvi
Scheduling groups
- Luennot + harjoitukset (Size: 0. Open UAS: 0.)
- Verkkotentti (Size: 0. Open UAS: 0.)
- Verkkotentti - uusinta (Size: 0. Open UAS: 0.)
Groups
-
LLTILII22K
-
LLTILII22SH2
-
LLTILII22SH1
Small groups
- Luennot + harjoitukset
- Verkkotentti
- Verkkotentti - uusinta
Learning outcomes
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
Assessment scale
1-5
Enrollment
21.11.2022 - 08.01.2023
Timing
06.03.2023 - 12.05.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
15 - 60
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Sirpa Varajärvi
Scheduling groups
- Verkkoluennot + harjoitukset (Size: 0. Open UAS: 0.)
- Verkkotentti (Size: 0. Open UAS: 0.)
- Verkkotentti - uusinta (Size: 0. Open UAS: 0.)
Groups
-
LLTILII22K
-
LLTILII20SH1
-
LLTILII22SH2
Small groups
- Verkkoluennot + harjoitukset
- Verkkotentti
- Verkkotentti - uusinta
Learning outcomes
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
Assessment scale
1-5
Enrollment
21.11.2022 - 08.01.2023
Timing
09.01.2023 - 30.04.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
E-campus
Teaching languages
- Finnish
Seats
20 - 60
Degree programmes
- Bachelor's Degree Programme in Business and Logistics
Teachers
- Heikki Sintonen
- Saara Heikkonen
Scheduling groups
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
Groups
-
LLTILIL22KV
Small groups
- Verkkoluento 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
21.11.2022 - 08.01.2023
Timing
09.01.2023 - 21.05.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 100
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Sirpa Varajärvi
Groups
-
LLTILII22K
-
LLTILII22SH2
-
LLTILII22SH1
Learning outcomes
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
Assessment scale
1-5
Enrollment
21.11.2022 - 08.01.2023
Timing
09.01.2023 - 30.04.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Seats
20 - 60
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Heikki Sintonen
- Saara Heikkonen
Scheduling groups
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 2 (Size: 0. Open UAS: 0.)
- Tentti 1 (Size: 0. Open UAS: 0.)
- Harjoitukset 1 (Size: 0. Open UAS: 0.)
Groups
-
LLPRLII22SL
-
LLPRLII22SJ
Small groups
- Verkkoluento 1
- Harjoitus R 1
- Harjoitus R 2
- Tentti 1
- Harjoitukset 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
01.07.2022 - 04.09.2022
Timing
06.09.2022 - 29.11.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 43
Degree programmes
- Bachelor's Degree Programme in Hospitality Management, Tourism and Event Management
Teachers
- Paula Ahtiainen
Scheduling groups
- Verkkoluento 1 (Size: 0. Open UAS: 0.)
Groups
-
LLTIMATLI21S
Small groups
- Verkkoluento 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
01.07.2022 - 04.09.2022
Timing
05.09.2022 - 16.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Seats
0 - 30
Degree programmes
- Bachelor's Degree Programme in Hotel and Restaurant Management
Teachers
- Heikki Sintonen
Scheduling groups
- Luennot (Size: 30. Open UAS: 0.)
Groups
-
LLPRIT21STietojenkäsittelyn koulutus 21S Lappeenranta
-
LLPRHOTRA21S
Small groups
- Luennot 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
01.07.2022 - 04.09.2022
Timing
29.08.2022 - 18.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
E-campus
Teaching languages
- Finnish
Seats
0 - 130
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Sirpa Varajärvi
Scheduling groups
- Verkkoluennot (Size: 0. Open UAS: 0.)
- Aloitusinfo (Size: 0. Open UAS: 0.)
Groups
-
LLPRLII21SV
-
LLTILIL21SV
Small groups
- Verkkoluennot
- Aloitusinfo
Learning outcomes
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
Assessment scale
1-5
Enrollment
01.07.2022 - 04.09.2022
Timing
29.08.2022 - 16.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
E-campus
Teaching languages
- Finnish
Seats
0 - 130
Degree programmes
- Bachelor's Degree Programme in Business and Logistics
Teachers
- Sirpa Varajärvi
Groups
-
LLPRLII21SV
-
LLTILIL21SV
Learning outcomes
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
Assessment scale
1-5
Enrollment
19.11.2021 - 09.01.2022
Timing
02.03.2022 - 30.05.2022
Number of ECTS credits allocated
5 op
Virtual portion
1 op
Mode of delivery
80 % Contact teaching, 20 % Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Paula Ahtiainen
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
Groups
-
LLTILII21SH1
Small groups
- Luennot 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
19.11.2021 - 09.01.2022
Timing
02.03.2022 - 30.05.2022
Number of ECTS credits allocated
5 op
Virtual portion
1 op
Mode of delivery
80 % Contact teaching, 20 % Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lahti Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Paula Ahtiainen
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
Groups
-
LLTILII21SH2
Small groups
- Luennot 1
Learning outcomes
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
Assessment scale
1-5
Enrollment
19.11.2021 - 09.01.2022
Timing
10.01.2022 - 01.05.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Seats
10 - 80
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Tarja Muikku
- Saara Heikkonen
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 1 (Size: 0. Open UAS: 0.)
- Harjoitus R 2 (Size: 0. Open UAS: 0.)
- Tentti 1 (Size: 0. Open UAS: 0.)
Groups
-
LLPRLII21SJ
-
LLPRLII21SL
Small groups
- Luennot 1
- Harjoitus R 1
- Harjoitus R 2
- Tentti 1
Learning outcomes
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
Assessment scale
1-5