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Front Page > Current Education > Environmental Engineering (YT) > 2018 > Year 2 > Basics of Cost and Profitability Accounting (IKTP1123)

Basics of Cost and Profitability Accounting

Structure Type: Study unit
Code: IKTP1123
Type: Compulsory / Basic Studies
Curriculum: YT 2018
Level: Bachelor of Engineering
Year of Study: 2 (2019-2020)
Semester: Autumn
Credits: 5 cr
Responsible Teacher: Saarikoski, Lotta
Language of Instruction: Finnish

Courses During the Academic Year 2019-2020

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
5I-ET-2N, I-KT-2N, I-YT-2N2019-09-02 – 2019-12-20Lotta SaarikoskiFinnish2019-08-19 – 2019-09-09
6I-EY-2V, I-KT-2V, I-TT-2V2020-01-07 – 2020-05-20Minna UimonenFinnish2019-12-16 – 2020-01-14

Still need to take the course? See the courses during the academic year 2021-2022.

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


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.