Improving the Profitability of Business (5cr)

Code: C-02630-3H00GJ36-3003

General information

Enrollment: 15.11.2025 - 06.01.2026; Registration for the implementation has ended.

Timing: 12.01.2026 - 22.03.2026; Implementation has ended.

Number of ECTS credits allocated: 5 cr

Institution: Tampere University of Applied Sciences, TAMK Pääkampus

Teaching languages: Finnish

Seats: 0 - 4

Course: C-02630-3H00GJ36

Unfortunately, no reservations were found for the realization Improving the Profitability of Business C-02630-3H00GJ36-3003. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.

Objective

An introduction to the analysis of the profitability of a company or other organisation and the factors affecting profitability.
Student:
- is able to analyze profitability at both company and product, customer and project level
- understands which components affect profitability
- knows the basics of cost and price determination
- is able to apply what he or she has learned to practical calculation situations

Content

- Different levels of profitability and factors affecting profitability
- Calculation of performance-specific costs using different methods
- Calculation of product and customer-specific profitability using different methods
- Application of costing and pricing methods in the assessment of profitability

Content scheduling

Kannattavuus ja siihen vaikuttaminen
Katetuottolaskenta
Kustannuslaji- ja kustannuspaikkalaskenta
Tuotekustannuslaskenta
Toimintolaskenta
Asiakaskannattavuus
Hinnoittelu

Materials

Oheismateriaalina suositellaan seuraavia:
- Järvenpää, Länsiluoto, Partanen & Pellinen: Talousohjaus ja kustannuslaskenta (Sanomapro)
- Neilimo, Uusi-Rauva: Johdon laskentatoimi (Edita)

Teaching methods

Itsenäinen, aikataulutettu verkko-opiskelu Tuni Moodlessa.
Luentovideoita, harjoitustehtäviä ja arvioitavia tehtäviä

Exam schedules

Exam-tentti suoritettavissa viikolla 11-12.
Exam-tentin voi suorittaa itse valitsemanaan ajankohtana TAMKissa tai jonkun muun korkeakoulun Exam-tilassa. Exam-tenttivierailusta lisätietoa: https://e-exam.fi/exam-tenttivierailu/

Student workload

5 opintopistettä = 135 tuntia opiskelijan työtä.

Evaluation methods and criteria

Arviointi tentin ja kotitehtävien pisteiden perusteella

Evaluation scale

0-5