Johdon laskentatoimi 1: Kustannuslaskenta ja talouden ohjaus (5 cr)
Code: TU00DZ54-3001
General information
Enrollment
30.11.2020 - 10.01.2021
Timing
11.01.2021 - 21.03.2021
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
ICT ja tuotantotalous
Campus
Karaportti 2
Teaching languages
- Finnish
Degree programmes
- Tuotantotalouden tutkinto-ohjelma
Teachers
- Juha Haimala
Groups
-
TXQ20S2Tuotantotalouden tutkinto-ohjelma monimuoto
Objective
The focus of the course is in cost accounting and control. Students know the necessary concepts, principles and methods applied in the field in question. Students are able to define costs and profitability for cost objects.
Content
Cost types
Job costing
Process costing
Hybrid costing
Joint and by-products
Standard costing
Activity based costing
Profitability analysis
Budgeting
Evaluation scale
0-5
Assessment criteria, satisfactory (1)
Students have achieved the course objectives fairly. Students will be able to identify, define and use the course subject area’s central concepts, models and is able to utilise the most common tools. The student understands the criteria and principles of the expertise development
Assessment criteria, good (3)
Students have achieved the course objectives well, even though the knowledge and skills need improvement in some areas. Students know the course concepts and models well and are able to justify their decisions. The students are able to apply their knowledge in new situations. The student understands the importance of expertise in the field of business and is able to analyse his/her own expertise and areas requiring further development.
Assessment criteria, excellent (5)
Students have achieved the objectives of the course with excellent marks. Students master commendably the course subject area’s concepts, models and tools. Students are able to make justified and fluent analysis and to present concrete development measures. The students are well prepared to apply their knowledge in new situations. Students are able to analyse the business sector expertise and the evolvement of their own expertise.
Assessment criteria, approved/failed
Students have achieved the course objectives fairly. Students will be able to identify, define and use the course subject area’s central concepts, models and is able to utilise the most common tools. The student understands the criteria and principles of the expertise development
Qualifications
Business economics