Cost accounting (5 cr)
Code: LT00AB17-3004
General information
- Enrollment
-
15.08.2020 - 04.09.2020
Registration for the implementation has ended.
- Timing
-
26.10.2020 - 31.12.2020
Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 2 cr
- Virtual portion
- 3 cr
- RDI portion
- 1 cr
- Mode of delivery
- Blended learning
- Unit
- Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)
- Campus
- Kouvola Campus
- Teaching languages
- Finnish
- Seats
- 20 - 40
- Degree programmes
- Degree Programme in Business Management
Objective
You are able to calculate the costs of different business practices.
You are able to allocate costs for different target units.
You are able to set a price based on costs for the product or service.
You are able to plan and evaluate the company’s upcoming investments.
Content
How to recognize the concept of different costs and their special features?
How to utilise different cost calculation methods and find the suitable accounting method for the company?
How to set a comprehensive price for the product or service?
How to utilise investment calculations in business planning?
Evaluation
You know how to
a. use professional vocabulary and concepts in an expert way
e. choose appropriate models, methods, software and techniques according to the purpose and justify these choices
Course material
Learn-alustalla oleva materiaali: harjoitukset, internet-linkit yms.
Riistama-Jyrkkiö: Laskentatoimi päätöksenteon apuna, WSOY, v. 2008 painos tai vanhempi.
Student workload
1 opintopiste = 27 tuntia työtä/opiskelua.
Course part description
Tentti opintojakson päätteeksi.
Evaluation scale
1-5
Qualifications
Management accounting studies, or equivalent knowledge.