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Profitability and Budgeting (5 op)

Toteutuksen tunnus: AL00CE35-3003

Toteutuksen perustiedot


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.