Cost and Profitability Accounting

Structure Type: Course
Code: IKTA0601
Level: Bachelor
Credits: 4.0 points
Responsible Teacher: Saarikoski, Lotta
Teacher Team: Saarikoski, Lotta ; Rantasalo, Marko ; Lindberg, Pertti ; Billing, Mika ; Makkonen, Matti ; Ketola, Pekka
Language of Instruction: Finnish

Course Implementations, Planned Year of Study and Semester

Curriculum  Semester  Credits  Start of Semester  End of Semester
I-KT-2010   3 autumn   2.0   2012-08-24   2012-12-18  
I-KT-2010   3 spring   2.0   2013-01-05   2013-06-18  
I-KT-2010V   3 autumn   2.0   2012-08-24   2012-12-18  
I-KT-2010V   3 spring   2.0   2013-01-05   2013-06-18  
I-KT-2011   3 autumn   2.0        
I-KT-2011   3 spring   2.0        
I-KT-2011V   3 autumn   2.0        
I-KT-2011V   3 spring   2.0        
I-KT-2012   3 autumn   2.0        
I-KT-2012   3 spring   2.0        
I-KT-2012V   3 autumn   2.0        
I-KT-2012V   3 spring   2.0        
I-KT-2013   3 autumn   4.0        
KT-2014   3 autumn   4.0        
KT-2015   3 autumn   4.0        

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 entrepreneurship.

Student's Workload

Total work load of the student 108 h, of which
- scheduled studies 56 h
- autonomous studies 52 h

Prerequisites / Recommended Optional Courses

Entrepreneurship and Business Economics

Contents

Significance and position of operative accounting, concepts in financial administration, 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

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.

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