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Arkistoitu opetussuunnitelma 2017–2019
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KATLAS99 Budgeting and capital budgeting (online course) 5 op
Organised by
Degree Programme in Business Studies
Accounting and Finance

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.

Upon completion of the course, the student will also understand the elements in capital investment decisions. The student will know the project and time dimensions of capital budgeting. Moreover, the student will be familiar with the most common methods proposed for capital projects and investment programmes.


Traditional budgeting; Alternative approaches; Beyond budgeting; Capital 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
Participation in course work 
In English

Evaluation and evaluation criteria

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