•   Improving Profitability 3H00DP24-3005 10.01.2022-27.02.2022  5 cr  (20LIKOTB) +-
    Learning outcomes of the course unit
    During the course the students learn how to analyze and improve the profitability as a whole and through its various components.

    After completing the course the students
    - can analyze and assess the profitability and its components on a company -, product -, customer – and project level.
    - understand various levels and components impacting the profitability
    - understand how the costs and prices are determined
    - can use Excel to form cost and profitability calculations.
    Course contents
    What fields and components form the profitability of an organization?
    How to assess the product and customer profitability
    What kind of pricing methods can be applied?
    How to form and utilize various cost calculation methods in pricing and assessing the profitability?
    Assessment criteria
    Satisfactory

    The student knows factors influencing profitability and is able to perform familiar profitability calculations. They know various pricing methods and are able to compare them.

    Good

    The student is able to find out various components influencing profitability and is able to suggest actions to improve profitability. They can form, assess and compare different profitability calculations by using instructions. The student knows various pricing methods and is able to compare them.

    Excellent

    The student understands which factors impact profitability and is able to apply the learned methods in practice. They are able to analyze organization's profitability on various levels and utilize the acquired information to suggest justified profitability improvement actions.

    Name of lecturer(s)

    Kati Kouhia-Kuusisto

    Recommended or required reading

    Oheismateriaalina suositellaan seuraavia:

    -Järvenpää, Länsiluoto, Partanen & Pellinen: Talousohjaus ja kustannuslaskenta (Sanomapro)
    - Neilimo, Uusi-Rauva: Johdon laskentatoimi (Edita) (not translated)

    Planned learning activities and teaching methods

    e-learning

    Assessment methods and criteria

    Jaksoihin sisältyvien pakollisten tehtävien palauttaminen annettujen määräaikojen puitteissa
    Excel-harjoitustehtävien suorittaminen
    Lopputentti (not translated)

    Language of instruction

    Finnish

    Timing

    10.01.2022 - 27.02.2022

    Registration

    24.11.2021 - 05.01.2022

    Credits

    5 cr

    Group(s)

    20LIKOTB

    Seats

    15 - 35

    Teacher(s)

    Kati Kouhia-Kuusisto

    Further information for students

    Kyseessä on verkkokurssi, jolla opiskelu tapahtuu pääosin itsenäisesti noudattaen kurssin alussa annettuja määräaikoja tehtävien palauttamisessa. Jokaiseen opiskeltavaan jaksoon liittyy palautettavia tehtäviä, jotka vaikuttavat lopputentin lisäksi kurssin arviointiin. (not translated)

    Unit, in charge

    Business Administration

    Degree programme(s)

    Degree Programme in Business Administration

    Office

    TAMK Main Campus

    Virtual proportion

    5 cr

    Evaluation scale

    0-5

    Completion alternatives

    Ei ole (not translated)

    Exam schedule

    Useita verkkotenttejä. Aikataulut ilmoitetaan opintojakson alussa. (not translated)

    Students use of time and load

    5 opintopistettä = 135 tuntia opiskelijan työtä. (not translated)

    Content periodicity

    Verkko-opiskelun jaksotus:
    Jakso 1: Kannattavuus ja siihen vaikuttaminen
    Jakso 2: Tuotekustannuslaskenta
    Jakso 3: Toimintolaskenta
    Jakso 4: Hinnoittelu
    Jakso 5: Excel-sovelluksia

    Lopputentti Moodlessa viikolla 8 (not translated)

    Assessment criteria
    Not approved

    The student is not familiar with factors influencing profitability even at basic level nor is able to utilize the profitability calculations in practice. He or she knows some pricing methods but is not able to compare those or choose a relevant method.

    Satisfactory

    The student knows factors influencing profitability and is able to perform familiar profitability calculations. He or she knows various pricing methods and is able to compare them.

    Good

    The student is able to find out various components influencing profitability and is able to suggest actions to improve profitability. He or she can form, assess and compare different profitability calculations by using instructions. He or she knows various pricing methods and is able to compare them.

    Excellent

    The student understands which factors impact profitability and is able to apply the learned methods in practice. He or she is able to analyze organization's profitability in various levels and utilize acquired information to suggest justified profitability improvement actions.