x !
Arkistoitu opetusohjelma 2016–2017
Selaat vanhentunutta opetusohjelmaa. Voimassa olevan opetusohjelman löydät täältä.
KATLAA16 Budgeting (Online course) 5 ECTS
Period I Period II Period III Period IV
Language of instruction
Type or level of studies
Intermediate studies
Kauppatieteiden tutkinto-ohjelma
Yrityksen taloustiede, laskentatoimi
School of Management

Learning outcomes

Upon completion of the course, the student will understand the key elements of traditional budgeting and general process of development and use of budgets. The student will also be able to prepare a simplified master budget comprising of its supporting budgets. Apart from traditional budgeting the student will be acquainted with the alternative approaches in developing and using budgets and also with the idea of beyond budgeting.

General description

Contents: Traditional budgeting; Alternative approaches; Beyond budgeting

Enrolment for University Studies

Enrolment time has expired


Lauri Lepistö, Teacher responsible


12-Sep-2016 – 23-Oct-2016
Independent work

Study materials

Anandarajah - Aseervatham - Reid: Manage Budgets and Financial Plans. Pearson Education Australia, 2009.

Bhimani - Horngren - Datar - Rajan: Ma­nagement and Cost Accounting. Prentice Hall, 2012.

Articles and other materials delivered at the course web page.

Materials will be specified during the course.

Further information

Optional online exercises, and obligatory written exercises. The course evaluation is based on exercices, which include three case studies on budgeting. No exam required.  For more information, see study guide

Once the students are accepted for the course, they are automatically linked to the online learning platform.