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
-
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.