Improving Profitability (5 cr)

Objectives (course unit)

During the course the students learn how to analyze and improve the profitability as a whole and through its various components.

After completing the course the students
- can analyze and assess the profitability and its components on a company -, product -, customer – and project level.
- understand various levels and components impacting the profitability
- understand how the costs and prices are determined
- can use Excel to form cost and profitability calculations.

Content (course unit)

What fields and components form the profitability of an organization?
How to assess the product and customer profitability
What kind of pricing methods can be applied?
How to form and utilize various cost calculation methods in pricing and assessing the profitability?

Assessment criteria, satisfactory (1-2) (course unit)

The student knows factors influencing profitability and is able to perform familiar profitability calculations. They know various pricing methods and are able to compare them.

Assessment criteria, good (3-4) (course unit)

The student is able to find out various components influencing profitability and is able to suggest actions to improve profitability. They can form, assess and compare different profitability calculations by using instructions. The student knows various pricing methods and is able to compare them.

Assessment criteria, excellent (5) (course unit)

The student understands which factors impact profitability and is able to apply the learned methods in practice. They are able to analyze organization's profitability on various levels and utilize the acquired information to suggest justified profitability improvement actions.

Assessment scale

0-5