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Cost AccountingLaajuus (5 cr)

Study unit code: R0354

Credits

5 op

Learning outcomes

The student is able to
- calculate the cost of a product or service using different cost accounting techniques
- use marginal costing and absorption costing in calculating the cost of a product or service
- use cost accounting information in pricing and decision making
- use activity-based costing to analyze customer profitability

Qualifications

Profitable Business 1 and 2 (or equivalent knowledge)

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Enrollment

19.05.2025 - 25.05.2025

Timing

01.08.2025 - 31.12.2025

Number of ECTS credits allocated

5 op

Virtual proportion

2.5 op

Mode of delivery

50 % Contact teaching, 50 % Distance learning

Unit

10 Liiketalous-, tietojenkäsittely- ja palvelualat

Campus

Laurea Leppävaara

Teaching languages
  • English
Seats

20 - 40

Degree programmes
  • Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
  • Juhani Kettunen
  • Kaija Koivusalo
Teacher in charge

Kaija Koivusalo

Groups
  • TOH225SY
    Täydentävä osaaminen (amk-tutkinto), S25, Kauppa, hallinto ja oikeustieteet
  • CCH225SY
    Complementary competence (bachelor’s studies in English), S25, Business, administration and law

Learning outcomes

The student is able to
- calculate the cost of a product or service using different cost accounting techniques
- use marginal costing and absorption costing in calculating the cost of a product or service
- use cost accounting information in pricing and decision making
- use activity-based costing to analyze customer profitability

Grading scale

H-5

Qualifications

Profitable Business 1 and 2 (or equivalent knowledge)

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Enrollment

20.05.2024 - 23.08.2024

Timing

04.09.2024 - 31.10.2024

Number of ECTS credits allocated

5 op

Virtual proportion

2.5 op

Mode of delivery

50 % Contact teaching, 50 % Distance learning

Unit

Laurea Leppävaara, liko

Campus

Laurea Leppävaara

Teaching languages
  • English
Seats

20 - 40

Degree programmes
  • Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
  • Juhani Kettunen
  • Kaija Koivusalo
Teacher in charge

Kaija Koivusalo

Groups
  • TOH224SY
    Täydentävä osaaminen (amk-tutkinto), S24, Kauppa, hallinto ja oikeustieteet
  • CCH224SY
    Complementary competence (bachelor’s studies in English), S24, Business, administration and law

Learning outcomes

The student is able to
- calculate the cost of a product or service using different cost accounting techniques
- use marginal costing and absorption costing in calculating the cost of a product or service
- use cost accounting information in pricing and decision making
- use activity-based costing to analyze customer profitability

Teaching methods

This study unit starts with an intensive three day workshop on and off campus (4.-6.9.2023 Leppävaara campus and in Nuuksio National Park). In addition to these days we have an online workshop in Zoom on 4.10. (9-11) and final team presentations are on campus 11.10. (9-12).

Co-operation with working life and/or RDI

Company cooperation, Haltia.

Important dates

According to the degree regulations (section 18) “students must be present in the first contact session or notify their teacher in charge if they cannot attend. If they fail to notify the teacher of their absence in the first contact session, their enrollment will be rejected. Another student in the queue may be enrolled in the study unit in the place of the absent student.

Forms of internationality

The study unit is suitable for exchange students.

Students workload

1 ECTS = 27 hours of student work.

Further information for students

The study unit corresponds to the requirements of Bachelor's level education.

Open also to exchange students. Open UAS students (max 15)

Grading scale

H-5

Evaluation methods and criteria

In this study unit the assessing of the competences will be done by using the criteria set for requirement level II.

PROFESSIONAL KNOWLEDGE BASIS, INFORMATION SEARCHING AND REPORTING

To achieve grade 5 student must be able to
- analyse the acquired information, draw conclusions and combine theoretical knowledge with experiential knowledge

To achieve grade 3 student must be able to
- critically evaluate information and justify their actions with science-based knowledge

To achieve grade 1 (or pass) student must be able to
- use professional concepts in a consistent manner and demonstrate his/her familiarity with the knowledge basis
- report and communicate in a professional manner

PROFESSIONAL PRACTICE AND WORKPLACE DEVELOPMENT

To achieve grade 5 student must be able to
- evaluate the applicability of produced knowledge, skill or idea to other contexts as well as their impact
- anticipate needs of customers and/or co-operation partners

To achieve grade 3 student must be able to
- propose creative solutions at work
- promote professional co-operation and enhance customer and partner relationships

To achieve grade 1 (or pass) student must be able to
- act independently taking into account the operating environment
- take responsibility for interaction with customers and/or co-operation partners and for responding to their needs

TEAMWORK SKILLS, LEADERSHIP AND RESPONSIBILITY

To achieve grade 5 student must be able to
- evaluate and develop the team’s entrepreneurial and responsible approach to work
- evaluate the possibilities for utilising competence and plan his/her personal development and development of the team

To achieve grade 3 student must be able to
- act in a manner that promotes the team’s entrepreneurial and responsible approach to work
- describe the development of his/her competence in relation to the learning outcomes

To achieve grade 1 (or pass) student must be able to
- describe the significance of his/her actions for successful co-operation
- describe his/her competence in relation to the learning outcomes

Students who have failed assignments required for passing a study unit must supplement or retake their study attainment in a manner and schedule defined by the teacher of the study unit.

All staff and students of Laurea are expected to adhere to good scientific practices, which includes appropriate referencing. Familiarise yourself with the practices and, if needed, ask for more information.

Qualifications

Profitable Business 1 and 2 (or equivalent knowledge)

Open in new tab
Enrollment

22.05.2023 - 31.08.2023

Timing

06.09.2023 - 31.10.2023

Number of ECTS credits allocated

5 op

Virtual proportion

2 op

RDI proportion

1 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Laurea Hyvinkää, liko

Campus

Laurea Leppävaara

Teaching languages
  • English
Seats

20 - 40

Degree programmes
  • Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
  • Juhani Kettunen
  • Kaija Koivusalo
Teacher in charge

Kaija Koivusalo

Groups
  • TOH223SY
    Täydentävä osaaminen (amk-tutkinto), S23, Kauppa, hallinto ja oikeustieteet
  • CCH223SY
    Complementary competence (bachelor’s studies in English), S23, Business, administration and law

Learning outcomes

The student is able to
- calculate the cost of a product or service using different cost accounting techniques
- use marginal costing and absorption costing in calculating the cost of a product or service
- use cost accounting information in pricing and decision making
- use activity-based costing to analyze customer profitability

Teaching methods

This study unit starts with an intensive three day workshop on and off campus (6.-8.9.2023 Leppävaara campus and Espoo, Friday in Nuuksio National Park). In addition to these days we have an online workshop (note change: not on campus) on 29.9. (9-11) and final team presentations are on campus 12.10. (13-16).

Exchange students are welcome.

Co-operation with working life and/or RDI

Company cooperation, will be informed later.

Important dates

According to the degree regulations (section 18) “students must be present in the first contact session or notify their teacher in charge if they cannot attend. If they fail to notify the teacher of their absence in the first contact session, their enrollment will be rejected. Another student in the queue may be enrolled in the study unit in the place of the absent student.

Forms of internationality

The study unit is suitable for exchange students.

Students workload

1 ECTS = 27 hours of student work.

Further information for students

The study unit corresponds to the requirements of Bachelor's level education.

Open also to exchange students. Open UAS students (max 15)

Grading scale

H-5

Evaluation methods and criteria

In this study unit the assessing of the competences will be done by using the criteria set for requirement level II.

PROFESSIONAL KNOWLEDGE BASIS, INFORMATION SEARCHING AND REPORTING

To achieve grade 5 student must be able to
- analyse the acquired information, draw conclusions and combine theoretical knowledge with experiential knowledge

To achieve grade 3 student must be able to
- critically evaluate information and justify their actions with science-based knowledge

To achieve grade 1 (or pass) student must be able to
- use professional concepts in a consistent manner and demonstrate his/her familiarity with the knowledge basis
- report and communicate in a professional manner

PROFESSIONAL PRACTICE AND WORKPLACE DEVELOPMENT

To achieve grade 5 student must be able to
- evaluate the applicability of produced knowledge, skill or idea to other contexts as well as their impact
- anticipate needs of customers and/or co-operation partners

To achieve grade 3 student must be able to
- propose creative solutions at work
- promote professional co-operation and enhance customer and partner relationships

To achieve grade 1 (or pass) student must be able to
- act independently taking into account the operating environment
- take responsibility for interaction with customers and/or co-operation partners and for responding to their needs

TEAMWORK SKILLS, LEADERSHIP AND RESPONSIBILITY

To achieve grade 5 student must be able to
- evaluate and develop the team’s entrepreneurial and responsible approach to work
- evaluate the possibilities for utilising competence and plan his/her personal development and development of the team

To achieve grade 3 student must be able to
- act in a manner that promotes the team’s entrepreneurial and responsible approach to work
- describe the development of his/her competence in relation to the learning outcomes

To achieve grade 1 (or pass) student must be able to
- describe the significance of his/her actions for successful co-operation
- describe his/her competence in relation to the learning outcomes

Students who have failed assignments required for passing a study unit must supplement or retake their study attainment in a manner and schedule defined by the teacher of the study unit.

All staff and students of Laurea are expected to adhere to good scientific practices, which includes appropriate referencing. Familiarise yourself with the practices and, if needed, ask for more information.

Qualifications

Profitable Business 1 and 2 (or equivalent knowledge)

Open in new tab
Enrollment

23.05.2022 - 31.08.2022

Timing

06.10.2022 - 31.12.2022

Number of ECTS credits allocated

5 op

Virtual proportion

5 op

RDI proportion

1 op

Mode of delivery

Distance learning

Unit

Laurea Leppävaara, liko

Campus

Laurea Leppävaara

Teaching languages
  • English
Seats

20 - 40

Degree programmes
  • Complementary competence, bachelor’s studies in English (CCH2), Business, administration and law
Teachers
  • Juhani Kettunen
  • Kaija Koivusalo
Teacher in charge

Kaija Koivusalo

Scheduling groups
  • Avoin AMK (Size: 15. Open UAS: 15.)
Groups
  • CCH222SY
    Complementary competence (bachelor’s studies), S22, Business, administration and law
Small groups
  • Pienryhmä 1

Learning outcomes

The student is able to
- calculate the cost of a product or service using different cost accounting techniques
- use marginal costing and absorption costing in calculating the cost of a product or service
- use cost accounting information in pricing and decision making
- use activity-based costing to analyze customer profitability

Teaching methods

This study unit has workshop sessions on campus, but it can also be done completely online.
Exchange students are welcome.

Co-operation with working life and/or RDI

Company cooperation, will be informed later.

Important dates

According to the degree regulations (section 18) “students must be present in the first contact session or notify their teacher in charge if they cannot attend. If they fail to notify the teacher of their absence in the first contact session, their enrollment will be rejected. Another student in the queue may be enrolled in the study unit in the place of the absent student.

Forms of internationality

The study unit is suitable for exchange students.

Students workload

1 ECTS = 27 hours of student work.

Further information for students

The study unit corresponds to the requirements of Bachelor's level education.

Open also to exchange students. Open UAS students (max 15)

Grading scale

H-5

Evaluation methods and criteria

In this study unit the assessing of the competences will be done by using the criteria set for requirement level II.

PROFESSIONAL KNOWLEDGE BASIS, INFORMATION SEARCHING AND REPORTING

To achieve grade 5 student must be able to
- analyse the acquired information, draw conclusions and combine theoretical knowledge with experiential knowledge

To achieve grade 3 student must be able to
- critically evaluate information and justify their actions with science-based knowledge

To achieve grade 1 (or pass) student must be able to
- use professional concepts in a consistent manner and demonstrate his/her familiarity with the knowledge basis
- report and communicate in a professional manner

PROFESSIONAL PRACTICE AND WORKPLACE DEVELOPMENT

To achieve grade 5 student must be able to
- evaluate the applicability of produced knowledge, skill or idea to other contexts as well as their impact
- anticipate needs of customers and/or co-operation partners

To achieve grade 3 student must be able to
- propose creative solutions at work
- promote professional co-operation and enhance customer and partner relationships

To achieve grade 1 (or pass) student must be able to
- act independently taking into account the operating environment
- take responsibility for interaction with customers and/or co-operation partners and for responding to their needs

TEAMWORK SKILLS, LEADERSHIP AND RESPONSIBILITY

To achieve grade 5 student must be able to
- evaluate and develop the team’s entrepreneurial and responsible approach to work
- evaluate the possibilities for utilising competence and plan his/her personal development and development of the team

To achieve grade 3 student must be able to
- act in a manner that promotes the team’s entrepreneurial and responsible approach to work
- describe the development of his/her competence in relation to the learning outcomes

To achieve grade 1 (or pass) student must be able to
- describe the significance of his/her actions for successful co-operation
- describe his/her competence in relation to the learning outcomes

Students who have failed assignments required for passing a study unit must supplement or retake their study attainment in a manner and schedule defined by the teacher of the study unit.

All staff and students of Laurea are expected to adhere to good scientific practices, which includes appropriate referencing. Familiarise yourself with the practices and, if needed, ask for more information.

Qualifications

Profitable Business 1 and 2 (or equivalent knowledge)