Vaihda kieltä: English

Etusivu > Ajankohtaiset koulutukset > Energy Technology (ETE) > 2024 > Vuosi 2 > Basics of Cost and Profitability Accounting (ET00BN27)

Basics of Cost and Profitability Accounting

Rakennetyyppi: Opintojakso
Koodi: ET00BN27
OPS: ETE 2024
Taso: Insinööri (AMK)
Opiskeluvuosi: 2 (2025)
Lukukausi: Kevät
Laajuus: 5 op
Vastuuopettaja: Agbejule, Adebayo
Opetuskieli: Englanti

Suoritus ennakkoon? Katso toteutukset lukuvuonna 2023-2024.


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.

Opiskelijan työmäärä

Total work load of the student 135 h, of which
- scheduled studies 45- 50 h
- autonomous studies 90- 85 h
The assessment of student’s own learning 1 h is included in contact lessons.

Edeltävät opinnot / Suositellut valinnaiset opinnot



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.


Cost Accounting: A Managerial Emphasis 14th Edition
by Charles T. Horngren (Author), Srikant M. Datar (Author), Madhav V. Rajan (Author)

Other Management Accounting material provided by the lecturer

Finnish books e.g. Neilimo &Uusi-Rauva, Johdon laskentatoimi, Edita.
Ikäheimo: Lounasmeri ja Walden: Yrityksen laskentatoimi, WSOY.

Opetusmuoto / Opetusmenetelmät

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. Course assignment will be graded too.