Profitability and Budgeting (5 cr)
Code: AL00CE35-3012
General information
Enrollment
07.05.2025 - 31.08.2025
Timing
04.11.2025 - 16.12.2025
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
-
LLTIIB24SBachelor's Degree Programme in International Business 24S 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
Introduction to Management Accounting.
CVP Income Statement
CVP Analysis
Budgeting
Pricing
Timing and attendance
Classroom teaching as per the schedule
Learning material and recommended literature
Material provided by the lecturer in Moodle.
Learning environment
Classroom, Moodle
Student time use and work load
Attendance at classes highly recommended
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.