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Front Page > Archived Education > Mechanical and Production Engineering (I-KT) > 2012 > Year 3 > Cost and Profitability Accounting (IKTA0601)

Cost and Profitability Accounting

Structure Type: Study unit
Code: IKTA0601
Type: Compulsory / Professional Studies
Curriculum: I-KT 2012
Level: Bachelor of Engineering
Year of Study: 3 (2014-2015)
Credits: 4 cr
Responsible Teacher: Saarikoski, Lotta
Language of Instruction: Finnish

Courses During the Academic Year 2014-2015

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
5I-KT-3N2014-10-27 – 2015-03-07Pekka KetolaFinnish2014-08-15 – 2014-10-31
6 2014-08-22 – 2015-01-31Pekka KetolaFinnish2014-08-15 – 2014-09-14

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 entrepreneurship.

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

Entrepreneurship and 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.


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