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Cost and profitability accounting (0 cr)

Code: MR00AF05-3003

General information


Enrollment

20.08.2018 - 07.09.2018

Timing

01.09.2018 - 31.12.2018

Number of ECTS credits allocated

0 op

Campus

Kotka Campus

Teaching languages

  • Finnish

Seats

20 - 40

Degree programmes

  • Degree Programme in Tourism and Service Business

Teachers

  • Tiina Tuovinen

Teacher in charge

Tiina Tuovinen

Groups

  • MRKT17SM
    Tourism and service business, part-time studies

Objective

You show familiarity with cost accounting methods and profitability accounting. You practice calculating product and service costs, profitability and pricing. You understand the meaning of financial planning and budgeting for a profit centre. You are able to read and follow a budget and are able to draw up a budget for a small business.

Content

What are the methods for cost and profitability accounting? How do you find out the product and service costs and profitability? How do you make different kinds of product calculations and profitability and cost accountings? What is the meaning of budgeting for an enterprise? How do you read and follow a budget, and how do you draw up a budget?

Assessment criteria, good (3)

Students can a. use professional vocabulary systematically. b. look for information in the key information sources of the field. c. identify interrelated tasks. e. use the key models, methods, software and techniques of the professional field.

Qualifications

No prerequisites