Kestävä hinnoittelu ja kannattavuussuunnitteluLaajuus (5 op)

Osaamistavoitteet

Having completed this study unit
• You know cost calculation methods and pricing models related to the tourism industry, especially regarding tourism-related SMEs.
• You know the significance of intermediaries and business networks in sustainable pricing in tourism.
• You are aware of the principles of pricing high-end tourism experiences.
• You know the basic concept of cost-volume profit analysis and pricing for a small business
• You know the principles of importance of commission and VAT calculations in pricing.
• You know budgeting and different types of budgets.
• You know the significance of profitability in tourism and adaptation of profitability thinking (cost-effectiveness).
• You know profitability-related concepts and key ratios.
• You know profitability and efficiency analysis and are able to utilize Excel when making calculations.

Competences:

Sisältö

Content:
· different cost calculation methods
· pricing models and tourism-related pricing
· VAT in pricing
· intermediaries and networks in pricing as well as commissions in pricing
· budgeting and different types of budgets
· profitability thinking
· profitability and efficiency analysis
· Excel in calculations

Arviointikriteerit, tyydyttävä (1)

Poor (1)
Sustainable Pricing and Profitability Planning in Tourism:
You are able to make basic calculations related to pricing, costs, VAT and budgeting as well as profitability and efficiency analysis according to instructions by using Excel.
You are able to describe the options for different types of calculations and budgets.
You know the importance of intermediaries and networks.
You can make basic calculations according to instructions provided in the case

Satisfactory (2)
Sustainable Pricing and Profitability Planning in Tourism
You are able to make basic calculations related to pricing, costs, VAT and budgeting as well as profitability and efficiency analysis by using Excel.
You know the choices when making different types of calculations and budgets.
You can explain the importance of intermediaries and networks.
You can make basic calculations for the case provided.

Arviointikriteerit, hyvä (3)

Good (3)
Sustainable Pricing and Profitability Planning in Tourism:
You are able to make calculations related to pricing, costs, VAT and budgeting as well as profitability and efficiency analysis by using Excel.
You understand the choices made when making different types of calculations and budgets.
You understand the importance of intermediaries and networks.
You can make calculations in the case provided.

Very good (4)
Sustainable Pricing and Profitability Planning in Tourism:
You are able to make detailed calculations related to pricing, costs, VAT and budgeting as well as profitability and efficiency analysis by using Excel.
You can analyze the choices made when making different types of calculations and budgets.
You can justify the importance of intermediaries and networks and take these factors into account when compiling the calculations.
You can make realistic calculations in the case provided.

Arviointikriteerit, kiitettävä (5)

Excellent (5)
Sustainable Pricing and Profitability Planning in Tourism:
You are able to make realistic calculations related to pricing, costs, VAT and budgeting as well as profitability and efficiency analysis by using Excel and assessing their correctness.
You can analyze and justify the choices made for the calculations.
You can analyze the importance of intermediaries and networks and take these factors into account when calculating.
You can analyze calculations in the case provided and give suggestions.