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Front Page > Archived Education > Mechanical and Production Engineering (KT) > 2014 > Year 3 > Cost and Profitability Accounting (IKTA0601)

Cost and Profitability Accounting

Structure Type: Study unit
Code: IKTA0601
Type: Compulsory / Professional Studies
Curriculum: KT 2014
Level: Bachelor of Engineering
Year of Study: 3 (2016-2017)
Credits: 4 cr
Responsible Teacher: Saarikoski, Lotta
Language of Instruction: Finnish

Courses During the Academic Year 2016-2017

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
8I-KT-3N2017-01-09 – 2017-04-30Pekka KetolaFinnish2016-12-12 – 2017-01-16

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


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.