Cost Accounting (5 cr)
Code: R0354-3001
General information
Enrollment
13.05.2019 - 12.08.2019
Timing
19.08.2019 - 31.12.2019
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 university of applied sciences
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
Groups
-
CCH219SYComplementary competence (bachelor’s studies), S19, 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
Qualifications
Profitable Business 1 and 2 (or equivalent knowledge)