Profitability Calculations
| Rakennetyyppi: | Opintojakso |
|---|---|
| Koodi: | RBA0601 |
| Tyyppi: | Pakollinen / Perusopinnot |
| OPS: | R-TRB 2011 |
| Taso: | Restonomi (AMK) |
| Opiskeluvuosi: | 2 (2012-2013) |
| Laajuus: | 3 op |
| Vastuuopettaja: | Martin, Elina |
| Opetuskieli: | Englanti |
Toteutukset lukuvuonna 2012-2013
| Tot. | Opiskeluaika | Opettaja(t) | Kieli | Ilmoittautuminen |
|---|---|---|---|---|
| 7 | 3.9.2012 – 21.12.2012 | Mikko Peltola | Englanti | 13.8.2012 – 7.9.2012 |
Osaamistavoitteet
The student is able to draw up internal profit calculations of departments or products. He is able to use cost-volume-profit analysis and basic pricing methods including value added taxation and analyse the operating profitability and efficiency of a company.
Sisältö
Getting familiar with management accounting, cost definitions, cost behaviour and estimation, contribution margin calculations, break-even point analysis, cost-volume-profit relationship, pricing of goods and services, value added tax, operating ratios concerning profitability and efficiency.
Opiskelumateriaali
- Kotas, R. 1999 Management Accounting for Hospitality and Tourism. International Thomson.
- Burgess, C. 2001. The caterer and hotelkeeper guide to money matters for hospitality managers. Oxford. Butterworth-Heinemann (partly).
Opetusmuoto / Opetusmenetelmät
Lectures, exercises, independent study and assignment.
Arviointikriteerit
1 The student understands the basics of profitability calculations
3 The student understands the basics of profitability calculations well and can apply this knowledge in different ways
5 The student understands the basics of profitability calculations very well and can apply this knowledge very well in practical situations
Arviointimenetelmät
Examination, active course participation, written assignment. Assessment on numeric scale 0-5.