Cost and Profitability Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | IKTA0601 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | I-KT 2012V |
| 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 Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 5 | I-KT-3N | 2014-10-27 – 2015-03-07 | Pekka Ketola | Finnish | 2014-08-15 – 2014-10-31 |
| 6 | 2014-08-22 – 2015-01-31 | Pekka Ketola | Finnish | 2014-08-15 – 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.