Study Guide

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Location and time

Työjärjestyksen mukaan

Materials

Oppikirjat:
Selander K. & Valli V. Hinnoittelu ja kannattavuus matkailu- ja ravitsemisalalla.
Teos saatavana myös e-kirjana, https://www.selanderoy.fi/digikirja/
käyttäjätunnus että salasana ovat kamkfi
Jomakka R., Koivusalo K., Lappalainen J. & Niskanen M. 2021. Laskentatoimi. Edita.

Oheismateriaalia:
Niskavaara E. 2017.Yritystaloutta esimiehille. Alma Talent
Pellinen J. 2017. Talousjohtaminen. Alma Talent.
Alhola. K. 2016. Toimintolaskenta. Alma Talent.

Teaching methods

Luennot ja harjoitukset
Palautettava tehtävä, LTS

Assessment criteria, approved/failed

Hyväksytty
Opiskelija osaa tulkita liiketoiminnan suunnittelun ja johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii oma-aloitteisesti pienryhmässä kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija osallistuu toimintaan yhteisten tavoitteiden saavuttamiseksi ryhmässä ja tiimeissä

Content scheduling

Liiketoiminnan suunnittelu
Kannattavuuden hallinta
Talouden suunnittelu
Toimintolaskenta kustannuslaskentamenetelmänä
Hinnoittelu
(Yrityksen taloudellisen tilanteen analystointi)

Evaluation scale

Hylätty/Hyväksytty

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.

Assessment methods and criteria

LTS:n kirjallinen ja suullinen esitys pienryhmässä sekä opponointi.

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Location and time

Työjärjestyksen mukaan

Materials

Selander K. & Valli V. Hinnoittelu ja kannattavuus matkailu- ja ravitsemisalalla.
Teos saatavana myös e-kirjana, https://www.selanderoy.fi/digikirja/
käyttäjätunnus että salasana ovat kamkfi

Teaching methods

Luennot ja harjoitukset
Palautettava tehtävä, LTS

Content scheduling

Liiketoiminnan suunnittelu
Kannattavuuden hallinta
Talouden suunnittelu
Toimintolaskenta kustannuslaskentamenetelmänä
Hinnoittelu ja arvonlisävero

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.

Assessment methods and criteria

LTS:n kirjallinen ja suullinen esitys pienryhmässä sekä opponointi.

Assessment criteria, excellent (5)

Kiitettävä
Opiskelija osaa tulkita ja soveltaa liiketoiminnan suunnittelun ja johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii oma-aloitteisesti pienryhmässä vaativia kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija toimii ryhmän ja tiimin kehittäjänä ja hengen luojana
Hyvä
Opiskelija osaa tulkita liiketoiminnan suunnittelun ja johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii oma-aloitteisesti pienryhmässä kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija osallistuu toimintaan yhteisten tavoitteiden saavuttamiseksi ryhmässä ja tiimeissä
Tyydyttävä
Opiskelija tunnistaa liiketoiminnan suunnittelun ja johdon laskennan taustalla olevaa teoriaa
Opiskelija laatii ohjatusti pienryhmässä kannattavuuden suunnitteluun ja hallintaan liittyviä laskelmia
Opiskelija osallistuu toimintaan ryhmässä

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.

Objective

Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.

The course have common 3 credits to students in Sports, Business and Tourism.

Content

Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments

Teaching methods

Luennot ja harjoitukset
Tentti

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.

Assessment criteria, good (3)

The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.

Assessment criteria, satisfactory (1)

The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.