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Basics of Cost and Profitability Accounting

Structure Type: Study unit
Code: IKTP1123
Type: Compulsory / Basic Studies
Curriculum: ET 2019
KT 2019 / 2019V
YT 2019
Level: Bachelor of Engineering
Year of Study: 2 (2020-2021)
Semester: Autumn
Credits: 5 cr
Responsible Teacher: Saarikoski, Lotta
Language of Instruction: Finnish

Courses During the Academic Year 2020-2021

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
3001KT2019-2, KT2019-2A, KT2019-2B, KT2019V-2, KT2019V-2A, KT2019V-2B2020-08-01 – 2020-12-31Lotta SaarikoskiFinnish2020-08-17 – 2020-09-11
3002ET2019-2, ET2019-2A, ET2019-2B, YT2019-2, YT2019-2A, YT2019-2B2020-09-01 – 2020-12-20Minna UimonenFinnish2020-08-17 – 2020-09-11

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 70 h
- autonomous studies 65 h
The assessment of student’s own learning 1h is included in contact lessons.

Prerequisites / Recommended Optional Courses

Entrepreneurship and Business

Contents

Significance and position of operative accounting, concepts in financial administration, contribution-margin calculation, investment calculation, 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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