Profitability and Budgeting (5 op)
Toteutuksen tunnus: AL00CE35-3013
Toteutuksen perustiedot
Ilmoittautumisaika
20.11.2024 - 03.01.2025
Ajoitus
13.01.2025 - 11.04.2025
Opintopistemäärä
5 op
Toteutustapa
Lähiopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lappeenrannan kampus
Opetuskielet
- Englanti
Paikat
20 - 50
Koulutus
- Bachelor's Degree Programme in Tourism and Hospitality Management
Opettaja
- Marianne Viinikainen
Opetusryhmät
- Verkkoluento (Koko: 0. Avoin AMK: 0.)
- Itsenäinen (Koko: 0. Avoin AMK: 0.)
- Tentti (Koko: 0. Avoin AMK: 0.)
- Luennot (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLPRHOMA23SBachelor's Degree Programme in Tourism and Hospitality Management 23S Lappeenranta
Pienryhmät
- Verkkoluento
- Itsenäinen
- Tentti
- Luennot
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 includes weekly campus classes with brief lectures and several calculation exercises, case assignments etc. At the end, an online exam.
Ajoitus ja läsnäolo
The course will run from January to April. Class attendance is required (min. 80 %).
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.
Toteutuksen valinnaiset suoritustavat
If student has gained knowledge and skills in management accounting through working life or previous studies, it is possible to recognize this prior learning (RPL). Skills need to be demonstrated and this is to be agreed with the teacher. No alternative completion methods.
Työelämäyhteistyö
Real-life based examples and case assignments.
Uusintamahdollisuudet
A retake possibility for the exam is on week 17 and 19.
Oppimisympäristö
Classes on Lappeenranta campus. Course material, assignments and exam through Moodle. Several exercises and assignments also in Excel.
Opiskelijan ajankäyttö ja kuormitus
5 credits corresponds approximately 135 hours of student's use of time.
Sisältö
Course content: introduction to management accounting, cost-volume-profit analysis, cost concepts, cost-based pricing and budgeting.
Lisätietoja opiskelijalle: mm. edeltävä osaaminen
No requirements for previous knowledge.
Arviointimenetelmät
Assessment is based on the exam (50 %), attendance on lectures (20 %) and assignments (30 %).
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.