Business Performance Management and Analysis
BASIC DATA
course listing
A - main register
course code
MMA5180
course title in Estonian
Äritulemuse juhtimine ja analüüs
course title in English
Business Performance Management and Analysis
course volume CP
-
ECTS credits
6.00
to be declared
yes
fully online course
not
assessment form
Examination
teaching semester
autumn
language of instruction
Estonian
English
Study programmes that contain the course
Structural units teaching the course
MM - Department of Business Administration
Timetable link
Version:
VERSION SPECIFIC DATA
course aims in Estonian
Anda teadmised, kuidas teadlikult juhtida ja analüüsida ettevõtte äritulemust ning tõsta seeläbi ettevõtte väärtust.
course aims in English
To provide knowledge for the conscious management and analysis of the business results of the company and thus to increase the value of the company.
learning outcomes in the course in Est.
Üliõpilane:
- valdab finantsaruannete ülesehitust ja aruannete omavahelisi seoseid;
- mõistab maksunduse mõju ettevõtte äritulemusele;
- oskab analüüsida äritegevuse arengut, kasumlikkust, efektiivsust ja maksevõimet ning hinnata ettevõtte väärtust ja tegevusedukust mitmesuguste edukuskriteeriumite järgi;
- oskab arvutada kasumiläve ning tunneb peamisi kuluarvestusmeetodeid;
- tunneb eelarvestamise etappe ja oskab koostada ettevõtte eelarvet;
- oskab raamatupidamisinfot kasutades koostada võimalikke juhtimisotsuste variante;
- on teadlik ettevõtte riskijuhtimise põhimõtetest ja oskab hinnata riskide mõju ettevõtte äritulemusele.
- valdab finantsaruannete ülesehitust ja aruannete omavahelisi seoseid;
- mõistab maksunduse mõju ettevõtte äritulemusele;
- oskab analüüsida äritegevuse arengut, kasumlikkust, efektiivsust ja maksevõimet ning hinnata ettevõtte väärtust ja tegevusedukust mitmesuguste edukuskriteeriumite järgi;
- oskab arvutada kasumiläve ning tunneb peamisi kuluarvestusmeetodeid;
- tunneb eelarvestamise etappe ja oskab koostada ettevõtte eelarvet;
- oskab raamatupidamisinfot kasutades koostada võimalikke juhtimisotsuste variante;
- on teadlik ettevõtte riskijuhtimise põhimõtetest ja oskab hinnata riskide mõju ettevõtte äritulemusele.
learning outcomes in the course in Eng.
Student:
- masters the structure of financial statements and the relationships between reports;
- understands the impact of taxation on business results;
- is able to analyse business growth, profitability, efficiency and solvency of the company and evaluate the value of the company and its success in terms of performance against various success criteria;
- is able to calculate break-even point and knows main methods of cost accounting
- knows the stages of budgeting and is able to draw up the budget of the company;
- is able to prepare different versions for management decisions based on accounting information;
- is aware of the principles of enterprice risk management and is able to assess the impact of risks on the company's business results.
- masters the structure of financial statements and the relationships between reports;
- understands the impact of taxation on business results;
- is able to analyse business growth, profitability, efficiency and solvency of the company and evaluate the value of the company and its success in terms of performance against various success criteria;
- is able to calculate break-even point and knows main methods of cost accounting
- knows the stages of budgeting and is able to draw up the budget of the company;
- is able to prepare different versions for management decisions based on accounting information;
- is aware of the principles of enterprice risk management and is able to assess the impact of risks on the company's business results.
brief description of the course in Estonian
Finantsaruannete ülesehitus ja nendevahelised seosed. Ettevõtlusega seotud maksud. Finantsaruannete analüüs. Kasumiläve leidmine. Protsessi-, tellimus- ja tegevuspõhine kuluarvestus. Ettevõtte koondeelarve ja selle osad. Juhtimisotsuste langetamine raamatupidamisinfo põhjal. Ülevaade ettevõtte väärtuse hindamise meetoditest. Ettevõtte riskijuhtimise põhimõtted.
brief description of the course in English
Structure of financial reports and links between them. Business-related taxes. Analysis of financial statements. Calculation of break-even point. Process, job-order and activity based costing. Master budget and its components. Decision making based on accounting information. Overview of valuation methods of the company. Principles of enterprise risk management.
type of assessment in Estonian
-
type of assessment in English
-
independent study in Estonian
-
independent study in English
-
study literature
Alver, J. (2025) Otsusepõhjenduslik majandusarvestus, Deebet, Krishna G. Palepu, Paul M. Healy (2013) / Business analysis & valuation: using financial statementsHorngren, C. T.; Harrison, W. T. (2007) Accounting, 7ed. Pearson, Prentice Hall
study forms and load
daytime study: weekly hours
4.0
session-based study work load (in a semester):
lectures
1.5
lectures
-
practices
1.0
practices
-
exercises
1.5
exercises
-
lecturer in charge
-
LECTURER SYLLABUS INFO
semester of studies
teaching lecturer / unit
language of instruction
Extended syllabus
2025/2026 autumn
Paavo Siimann, MM - Department of Business Administration
English, Estonian