Study Guide

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

Both online and face-to-face

Learning materials and recommended literature

Will be given at the first meeting

Further information for students

Description
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

Evaluation methods and criteria

Evaluation criteria
Individual assignments (60%), 1-5:
Online exam 15 p. (compulsory)
Assignments 1-3: 3 x 5 p. = 15 p.
Assignments 4-6: 3 x 10 p. = 30 p.
Team assignment (40%), 1-5:
Presentations + report (5-10 pages, at least 3 references)
Both individual assignments and team assignment must be passed with at least grade 1.
To pass the online exam you need to get at least 5 points. In total you need to have at least 25 points for the individual assignments to get grade 1.

Qualifications

Profitable Business 1 and 2 (or equivalent knowledge)