Cost Accounting (5 cr)

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).

Employer connections

Company cooperation, Haltia.

Exam schedules

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.

International connections

The study unit is suitable for exchange students.

Student workload

1 ECTS = 27 hours of student work.

Evaluation scale

H-5

Qualifications

Profitable Business 1 and 2 (or equivalent knowledge)

Further information

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

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