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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

20.11.2024 - 03.01.2025

Timing

13.01.2025 - 11.04.2025

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 (in Finnish)
Teachers
  • Sirpa Varajärvi
Scheduling groups
  • Luennot (Size: 0. Open UAS: 0.)
Groups
  • LLTILII24K
Small groups
  • Luennot

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

20.11.2024 - 03.01.2025

Timing

06.01.2025 - 20.04.2025

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 - 90

Degree programmes
  • Bachelor's Degree Programme in Business and Logistics (in Finnish)
Teachers
  • Saara Heikkonen
Scheduling groups
  • Verkkoluento 1 (Size: 0. Open UAS: 0.)
Groups
  • LLTILIL24KV
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

20.11.2024 - 03.01.2025

Timing

06.01.2025 - 06.04.2025

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 - 50

Degree programmes
  • Bachelor's Degree Programme in Business (in Finnish)
Teachers
  • Saara Heikkonen
Scheduling groups
  • Harjoitukset 1 (Size: 0. Open UAS: 0.)
  • Verkkotentti 1 (Size: 0. Open UAS: 0.)
Groups
  • LLPRLII24SL
Small groups
  • Practice 1
  • Exam 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 - 22.12.2024

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 (in Finnish)
Teachers
  • Jyrki Parviainen
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 - 22.12.2024

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 (in Finnish)
Teachers
  • Jyrki Parviainen
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 - 22.12.2024

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 (in Finnish)
Teachers
  • Jyrki Parviainen
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

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 (in Finnish)
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 (in Finnish)
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

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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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
  • LLPRIT22S
    Tietojenkäsittelyn 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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
Teachers
  • Heikki Sintonen
Scheduling groups
  • Luennot (Size: 30. Open UAS: 0.)
Groups
  • LLPRIT21S
    Tietojenkäsittelyn 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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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 (in Finnish)
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