Cost and Profitability Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | IKA0105 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | I-KT 2007V |
| Level: | Bachelor of Engineering |
| Credits: | 4 cr |
| Responsible Teacher: | Saarikoski, Lotta |
| Language of Instruction: | Finnish |
Courses
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 1 | I-KT-3N | 2007-08-27 – 2007-12-21 | Lotta Saarikoski | Finnish | 2007-08-17 – 2007-09-02 |
| 2 | 2008-01-07 – 2008-05-17 | Lotta Saarikoski | Finnish | 2007-12-10 – 2008-01-11 | |
| 3 | I-KT-3N | 2008-08-25 – 2008-12-20 | Lotta Saarikoski | Finnish | 2008-08-15 – 2008-08-31 |
| 4 | I-KT-3N | 2009-08-24 – 2009-12-19 | Pekka Ketola | Finnish | 2009-08-14 – 2009-09-06 |
| 5 | 2010-01-04 – 2010-05-01 | Pekka Ketola | Finnish | 2009-12-07 – 2010-01-10 | |
| 6 | I-KT-3N | 2010-08-30 – 2010-12-18 | Pekka Ketola | Finnish | 2010-08-20 – 2010-09-05 |
| 7 | 2011-08-29 – 2011-10-21 | Pekka Ketola | Finnish | 2011-08-19 – 2011-09-04 | |
| 8 | I-KT-3N | 2011-10-24 – 2012-03-02 | Pekka Ketola | Finnish | 2011-10-03 – 2011-10-30 |
Learning Outcomes
The student is able to monitor and analyse the costs in a company, allocate them correctly and utilise them in the planning of the operations and the control of a profitable business.
Student's Workload
Total work load of the student 108 h, of which
- scheduled studies 56 h
- autonomous studies 52 h
Prerequisites / Recommended Optional Courses
Business Economics
Contents
Significance and position of operative accounting, concepts in financial administration, accounting by type of cost, traditional output-based cost accounting, basics of activity-based accounting, price determination from various points of view.
Recommended or Required Reading and Other Learning Resources/Tools
Neilimo &Uusi-Rauva, Johdon laskentatoimi, Edita.
Ikäheimo: Lounasmeri ja Walden: Yrityksen laskentatoimi, WSOY.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, group work, exercises, assignment
Assessment Criteria
5: The student is able to utilise the methods learnt during the study unit independently and is able apply the learnt knowledge in new contexts.
3: The student is able to utilise the methods learnt during the study unit independently.
1: The student is able, with guidance, to utilise the methods learnt during the study unit.
Assessment Methods
Numerical assessment, exam.