Budjetointi ja rahoitussuunnitteluLaajuus (5 op)

Osaamistavoitteet

Students can prepare small-scale budgets. Students can manage working capital and compute financial ratios related to working capital. Students can compute simple investment calculations and compare the profitability of investments. Students know how an enterprise can utilize digital technology in financial planning and budgeting.

Sisältö

How are different types of budgets drawn up? How is working capital managed and how are financial ratios related to working capital computed? How are simple investment calculations computed? How is the profitability of investments compared? How can digital technology be utilized in financial planning and budgeting?

Edeltävä osaaminen

Attending the course requires the basics of financial and management accounting know-how and skills.

Arviointikriteerit, hyvä (3)

a. Students can systematically use professional terminology related to financial planning and budgeting. c. Students can identify interrelated tasks. e. Students can use the key models, methods and techniques of financial planning and budgeting.