Basics of Cost and Profitability Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | IKTP1123 |
| Type: | Compulsory / Basic Studies |
| Curriculum: | ET 2016 / 2017 / 2018 / 2019 / 2020 / 2021 / 2021V / 2022 / 2023 / 2024 EY 2018V KT 2016 / 2017 / 2018 / 2018V / 2019 / 2019V / 2020 / 2021 / 2021V / 2022 / 2023 / 2023V / 2024 SAT 2022 / 2022V / 2023 / 2024 / 2024V YT 2016 / 2017 / 2018 / 2019 / 2020 / 2021 / 2021V / 2022 / 2023 / 2024 |
| Level: | Bachelor of Engineering |
| Year of Study: | 2 / 3 (2017-2018 / 2018-2019 / 2019-2020 / 2020-2021 / 2021-2022 / 2022-2023 / 2023-2024 / 2024-2025 / 2025-2026 / 2026-2027) |
| Credits: | 5 cr |
| Responsible Teacher: | Saarikoski, Lotta |
| Language of Instruction: | Finnish |
Courses
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 1 | I-EY-2N | 2018-01-08 – 2018-04-27 | Minna Uimonen | Finnish | 2017-12-11 – 2018-01-15 |
| 2 | I-KT-2N | 2018-01-08 – 2018-04-27 | Pekka Ketola | Finnish | 2017-12-11 – 2018-01-15 |
| 3 | I-ET-2N, I-YT-2N | 2018-08-31 – 2018-12-21 | Katariina Pukkila-Palmunen | Finnish | 2018-08-20 – 2018-09-17 |
| 4 | I-KT-2N | 2018-08-31 – 2018-12-21 | Lotta Saarikoski | Finnish | 2018-08-20 – 2018-09-17 |
| 5 | I-ET-2N, I-KT-2N, I-YT-2N | 2019-09-02 – 2019-12-20 | Lotta Saarikoski | Finnish | 2019-08-19 – 2019-09-09 |
| 6 | I-EY-2V, I-KT-2V, I-TT-2V | 2020-01-07 – 2020-05-20 | Minna Uimonen | Finnish | 2019-12-16 – 2020-01-14 |
| 3001 | KT2019-2, KT2019-2A, KT2019-2B, KT2019V-2, KT2019V-2A, KT2019V-2B | 2020-08-01 – 2020-12-31 | Lotta Saarikoski | Finnish | 2020-08-17 – 2020-09-11 |
| 3002 | ET2019-2, ET2019-2A, ET2019-2B, YT2019-2, YT2019-2A, YT2019-2B | 2020-09-01 – 2020-12-20 | Minna Uimonen | Finnish | 2020-08-17 – 2020-09-11 |
| 3003 | KT2020-2A, KT2020-2B, KT2020-2C, KT2020-2D | 2021-08-01 – 2021-12-31 | Lotta Saarikoski | Finnish | 2021-08-01 – 2021-09-06 |
| 3005 | ET2020-2A, ET2020-2B, ET2020-2C, ET2020-2D | 2022-01-01 – 2022-05-01 | Katariina Pukkila-Palmunen | Finnish | 2021-12-01 – 2022-01-10 |
| 3006 | YT2020-2A, YT2020-2B, YT2020-2C, YT2020-2D | 2022-01-01 – 2022-05-01 | Minna Uimonen | Finnish | 2021-12-01 – 2022-01-10 |
| 3007 | KT2021-2, KT2021-2A, KT2021-2B, KT2021-2C, KT2021-2D | 2023-01-09 – 2023-04-30 | Lotta Saarikoski | Finnish | 2022-12-01 – 2023-01-10 |
| 3008 | KT2021V-2, KT2021V-2A, KT2021V-2B | 2022-08-19 – 2022-12-31 | Lotta Saarikoski | Finnish | 2022-08-01 – 2022-09-06 |
| 3009 | ET2021-2, ET2021-2A, ET2021-2B, ET2021-2C, ET2021-2D | 2022-08-29 – 2022-12-31 | Katariina Pukkila-Palmunen | Finnish | 2022-08-01 – 2022-09-06 |
| 3010 | ET2021V-2, ET2021V-2A, ET2021V-2B, YT2021V-2, YT2021V-2A, YT2021V-2B | 2022-08-26 – 2022-12-31 | Minna Uimonen | Finnish | 2022-08-01 – 2022-09-06 |
| 3011 | YT2021-2, YT2021-2A, YT2021-2B, YT2021-2C, YT2021-2D | 2022-08-29 – 2022-12-31 | Katariina Pukkila-Palmunen | Finnish | 2022-08-01 – 2022-09-06 |
| 3012 | KT2022-2A, KT2022-2B, KT2022-2C, KT2022-2D | 2024-01-08 – 2024-04-30 | Lotta Saarikoski | Finnish | 2023-12-01 – 2024-01-12 |
| 3013 | YT2022-2 | 2023-08-28 – 2023-12-17 | Finnish | 2023-08-01 – 2023-09-06 | |
| 3014 | ET2022-2A, ET2022-2B, ET2022-2C, ET2022-2D, YT2022-2 | 2023-08-28 – 2023-12-17 | Katariina Pukkila-Palmunen | Finnish | 2023-08-01 – 2023-09-06 |
| 3016 | KT2023-2A, KT2023-2B, KT2023-2C, KT2023-2D | 2025-01-07 – 2025-04-30 | Lotta Saarikoski | Finnish | 2024-12-01 – 2025-01-13 |
| 3017 | ET2023-2A, ET2023-2B | 2025-01-07 – 2025-04-30 | Jukka Niittykoski | Finnish | 2024-12-01 – 2025-01-13 |
| 3018 | YT2023-2A, YT2023-2B | 2024-09-03 – 2024-12-20 | Lotta Saarikoski | Finnish | 2024-08-01 – 2024-09-06 |
| 3019 | KT2023V-2A, KT2023V-2B | 2025-01-07 – 2025-05-17 | Lotta Saarikoski | Finnish | 2024-08-01 – 2025-01-13 |
The descriptions shown below are for the academic year: 2025-2026
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 135 h, of which
- scheduled studies 40- 45 h
- autonomous studies 95-90 h
The assessment of student’s own learning 1 h is included in contact lessons.
Prerequisites / Recommended Optional Courses
Innovations, Entrepreneurship and Business Administration
Contents
Significance and position of management accounting, concepts in financial administration, investment calculation, accounting by type of cost, traditional output-based cost accounting, basic idea 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.
Other material provided by the lecturer
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.Course assignment will be graded too.