Opinto-opas

Osaamistavoitteet

- Student is able to consider accounting requirements in operative restaurant management
- Student is familiar with accounting reports
- Student knows principles of the contribution margins
- Student knows purpose and principles of the accounting
- Student is able to plan cash flow statements
- Student can calculate internal key performance indicators
- Student can apply financial reports in business development
- Student knows principles of pricing
-The student knows percentage calculation. She/he can calculate percentage differences and changes.
-The student knows the basics of financial mathematics

Sisältö

- Basics of financial mathematics
- Requirements of the financial management in restaurant industry
- Accounting statements
- Management accounting reports
- Accounting basics
- Management accounting basics
- Pricing methods
- Financial calculations

Arviointikriteerit, tyydyttävä (1)

- Student can name accounting requirements in operative restaurant management
- Student can name accounting statements
- Student is able to calculate cross profit
- Student can name accounting purposes and principles
- Student knows parts of the cash flow statement
- Student can calculate some of the internal key performance indicators
- Student knows basics of the pricing in the industry

Arviointikriteerit, hyvä (3)

- Student understands accounting requirements in operative restaurant management
- Student can read parts of the accounting statements
- Student knows some of the principles of the contribution margins
- Student knows accounting purposes and principles
- Student can partly plan cash flow statement
- Student knows and can calculate some of the internal key performance indicators
- Student knows how to apply accounting information in business development
- Student knows some principles of the pricing in the industry

Arviointikriteerit, kiitettävä (5)

- Student can apply accounting requirements in operative restaurant management
- Student can read accounting statements
- Student knows contribution margins
- Student knows accounting purposes and principles
- Student can plan cash flow statement
- Student knows and can calculate internal key performance indicators
- Student can apply accounting information in business development
- Student knows basics of the pricing in the industry