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Arkistoitu opetussuunnitelma 2015–2017
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KATLAA16 Budgeting (Online course) 5 op
Organised by
Degree Programme in Business Studies
Accounting and Finance
Person in charge
University Lecturer/ University Teacher
Planned organizing times
Period(s) I II III IV
2016–2017 X
2017–2018 X
2015–2016 X

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.


Contents: Traditional budgeting; Alternative approaches; Beyond budgeting

Further information on prerequisites and recommendations

Recommended: Knowledge of business and accounting, Sufficient English language skills.

Teaching language


Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Open University Students
  • Doctoral Students
  • Exchange Students
In English

Evaluation and evaluation criteria

Numeric 1-5.
Evaluation is based on exercises. Exercises include case studies on budgeting.

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.

Belongs to following study modules

Archived Teaching Schedule. Please refer to current Teaching Shedule.