Cost Accounting (5 cr)
Code: R0354-3009
General information
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
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
-
TOH225SYTäydentävä osaaminen (amk-tutkinto), S25, Kauppa, hallinto ja oikeustieteet
-
CCH225SYComplementary 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)