Basics of Cost and Profitability Accounting
|Structure Type:||Study unit|
|Type:||Compulsory / Basic Studies|
|Level:||Bachelor of Engineering|
|Year of Study:||2 (2019-2020)|
|Responsible Teacher:||Saarikoski, Lotta|
|Language of Instruction:||Finnish|
Courses During the Academic Year 2019-2020
|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|
Still need to take the course? See the courses during the academic year 2021-2022.
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.
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
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.
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.
Numerical assessment, exam.