Budgeting (A9440), 5 cr

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Implementation plan Finished



 Study unit                            Budgeting (A9440), 5.0
 Implementation                        CCA1621: 2/2016-2017 (17.01.2017 - 23.05.2017)
 Type                                  MANAGEMENT ACCOUNTING (A831)
 Groups                                Primary: CCA16SY Others :
 Involved in the project
 Lecturers                             Kaija Koivusalo, Sari Jääskeläinen
 Number of participants                Minimum: Maximum:
 Enrolment period                      28.11.2016 08:00 - 01.01.2017
 Main timing for implementation        On working days during daytime
 Applicabililty                        For exchange students: Yes For elective studies: Yes Open UAS student:
                                       Yes Suitable for virtual UAS: Yes

 Teachers                              Jääskeläinen Sari (Teacher in charge), Koivusalo Kaija (Other teacher)
 Campus                                Laurea Leppävaara
 Main location for implementation      At the campus
 Implementation method                 Optima realization/student group, Project/venture/R&D, Web/virtual Language:
                                       English Virtuality: 2 cr Integration of R&D: 2 cr
 Implementation class                  LbD based on local project or development task
 Focus areas                           Service business, Student entrepreneurship
 Evaluation at the latest              23.06.2017 Storing of graded material ends.: 23.05.2018
 Exam days

 Having completed the study unit the   The student is able to:
 student is able to                    ●      understand how management can use budgets asa tool forleading the
                                              organisationtoward its goals
                                       ●      prepare operational budgets and the master budget and link the budgets to each
                                              other
                                       ●      understand the behavioral implications of the budgeting process
                                       ●      set targets for an organisation using financial ratios and key performance
                                              indicators
 Previous studies
 Other arrangements                    The course starts on Tuesday 17th January




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