Budgeting and cost management (5 cr)
Code: LT00EB01-3002
General information
- Enrollment
-
08.11.2021 - 21.11.2021
Registration for the implementation has ended.
- Timing
-
10.01.2022 - 30.04.2022
Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Distance learning
- Unit
- Liiketalouden koulutusyksikkö, Mikkeli (vanhennettu)
- Campus
- Ecampus
- Teaching languages
- Finnish
- Seats
- 20 - 60
- Degree programmes
- Degree Programme in Business Management
- Teachers
- Kristiina Kinnunen
- Teacher in charge
- Kristiina Kinnunen
- Groups
-
LTMI20SVABusiness Management, online studies
-
LTMI20SVBBusiness Management, online studies
- Course
- LT00EB01
Objective
You show that you are familiar with the basics of cost accounting and budgeting.
You can compute the costs for a good produced or service provided by applying different accounting methods.
You can draw up the master budget of an enterprise.
You can apply budgeting in the decision making of an enterprise.
Content
How to categorize revenues and expenses of a small enterprise?
How to apply different accounting methods when computing for a good produced or service provided?
What is the key terminology related to budgeting?
What does the budget system of an enterprise comprise of and how to draw up different types of budgets?
How to utilize budgeting when managing the business operations of an enterprise?
Course material
Laskentatoimi. Jormakka ym. (2015 tai uudempi), Edita. Luvut 8 ja 9. (myös e-kirjana)
Kustannuslaskenta ja kannattavuusajattelu. Pellinen (2019), Alma Talent. Soveltuvin osin. (e-kirja)
Muu opintojakson aineisto.
Student workload
5 op vastaa noin 135 h työmäärää.
Further information
Opettaja ilmoittaa kurssiavaimen s-postilla ennen opintojen alkua.
Evaluation scale
1-5
Qualifications
Financial accounting and Management accounting