Cost Accounting and -Management (3 cr)
Code: LT00CG45-3004
General information
- Enrollment
- 17.04.2023 - 06.09.2023
- Registration for the implementation has ended.
- Timing
- 04.09.2023 - 15.10.2023
- Implementation has ended.
- Number of ECTS credits allocated
- 3 cr
- Local portion
- 3 cr
- Mode of delivery
- Contact learning
- Unit
- SeAMK Business Management and SME Business Management
- Campus
- SeAMK Seinäjoki, Frami
- Teaching languages
- Finnish
- Degree programmes
- Bachelor of Business Administration, Business Management
- Teachers
- Juhani Palomäki
- Course
- LT00CG45
Evaluation scale
1-5
Objective
Students can produce management accounting information for decision making. They can choose and implement a cost accounting system by considering the firm specific characteristics. Students are able to apply the key concepts of the course also in English. They can evaluate the significance of comprehensive cost management for firms in the domestic and foreign markets.
Content
- management accounting concepts, cost classifications
- logic of cost accounting, responsibility center and product costing
- activity-based costing (ABC) and job costing
Materials
- Järvenpää M., Länsiluoto A., Partanen V., Pellinen J. Talousohjaus ja kustannuslaskenta, WSOYpro.
- lecture material provided by lecturer
Teaching methods
Lectures and excercises
Student workload
Lectures 20 h and independet study 61 h.
Assessment criteria, satisfactory (1)
Student is able to implement costing methods for different purposes at a satisfactory level. Student can use income statement as a fundament for creating a responsibility center and product cost calculation a satisfactory level. Student is able to implement different costing methods for different purposes in strategic and operative management at a satisfactory level.
Assessment criteria, good (3)
Student is able to implement costing methods for different purposes at a good level. Student can use income statement as a fundament for creating a responsibility center and product cost calculation at a good level. Student is able to implement different costing methods for different purposes in strategic and operative management at a good level.
Assessment criteria, excellent (5)
Student is able to implement costing methods for different purposes at an excellent level. Student can use income statement as a fundament for creating a responsibility center and product cost calculation at an excellent level. Student is able to implement different costing methods for different purposes in strategic and operative management at an excellent level.
Qualifications
Analysing and developing a business, 7 op & Financial Management of an Enterprise, 3 op