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Profitability and Budgeting (5 cr)

Code: AL00CE35-3011

General information


Enrollment

20.11.2024 - 03.01.2025

Timing

03.03.2025 - 25.04.2025

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

  • English

Seats

20 - 60

Degree programmes

  • Bachelor's Degree Programme in International Business

Teachers

  • Tuomas Leino

Scheduling groups

  • Luennot 1 (Size: 0. Open UAS: 0.)

Groups

  • LLTIIB24K
    Bachelor's Degree Programme in International Business 24K Lahti

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

Implementation and methods of teaching

Classroom teaching according to the schedule

Timing and attendance

Attendance at classes highly recommended

Learning material and recommended literature

Material provided by the lecturer in Moodle.

Exam retakes

Retake Exam Period May 5–9.

Learning environment

Moodle

Contents

Introduction to Management Accounting.
CVP Income Statement
CVP Analysis
Budgeting
Pricing

Assessment criteria

Assessment is based on the Exam

Assessment scale

1-5

Failed (0)

The student knows less than 50% of the course content

Assessment criteria: level 1 (assessment scale 1–5)

The student has mastered 50-59% of the course content.

Assessment criteria: level 3 (assessment scale 1–5)

The student has mastered 70-79% of the course content.

Assessment criteria: level 5 (assessment scale 1–5)

The student has mastered 90-100% of the course content.