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Profitable Business (5 cr)

Code: LL10019-3001

General information

Enrollment: 01.04.2023 - 15.04.2023; Registration for the implementation has ended.

Timing: 21.08.2023 - 15.12.2023; Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 5 cr

Mode of delivery: Contact learning

Unit: Tradenomikoulutus / Liiketalous (LL)

Campus: Wärtsilä Campus Karjalankatu 3

Teaching languages: Finnish

Seats: 20 - 90

Degree programmes: Degree Programme in Business Economics

Teachers: Jani Kettunen

Teacher in charge: Jani Kettunen

Groups: LLNS22
BBA, Business Economics, Full-time studies, Fall, 2022

Course: LL10019

Evaluation scale

H-5

Objective

Opiskelija ymmärtää taloudellisen suunnittelun keskeisen sisällön, kustannuslaskennan soveltamiskohteet ja kannattavuuslaskennan merkityksen

Opiskelija osaa:
- laatia pienen yrityksen budjetin
- laskea tuotteen ja palvelun kustannuksia sekä kohdistaa kustannuksia kustannuspaikoille
- hinnoitella tuotteeen ja palvelun
- tehdä investointilaskelmia

Content

Budjetoinnin perusteet
Katetuottolaskenta
Kustannuslajilaskenta
Kustannuspaikkalaskenta
Suoritekohtainen laskenta
Hinnoittelu
Investointilaskennan perusteet

Location and time

Syksy -23, Wärtisilä-kampus

Materials

Opetusmateriaali moodlessa ja:

Esimerkiksi
Neilimo K. & Uusi-Rauva E.: Johdon laskentatoimi. Edita Publishing tai
Järvenpää M.,Länsiluoto A., Partanen V.& Pellinen J.:Talousohjaus ja kustannuslaskenta

Teaching methods

Osaamistavoitteet: Opiskelija ymmärtää taloudellisten laskelmien sisällön ja osaa laatia laskelmia yrityksen päätöksenteon perustaksi. Opiskelija pystyy arvioimaan käsiteltävää informaatiota analyyttisesti.
Sisältö: Katetuottolaskennan soveltaminen, kustannuslajit, kustannuspaikat, suoritekohtainen laskenta (perinteinen kustannuslaskenta ja toimintolaskenta), investointilaskennan perusteet, budjetointi, tunnusluvut ja raportointi.

Opetusmenetelmät: luennot, harjoitukset ja itseopiskelu

Exam schedules

Ilmoitetaan kurssin alussa ja aikana.

Student workload

Yhteensä n. 135 h opiskelijan työtä.