Cost Accounting (R0354), 5 op

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Implementation plan Finished



 Study unit                            Cost Accounting (R0354), 5.0
 Implementation                        CCA1711: 1/2017-2018 (28.08.2017 - 22.12.2017)
 Type                                  MANAGEMENT ACCOUNTING (R066)
 Groups                                Primary: CCA17SY Others :
 Involved in the project
 Lecturers                             Kaija Koivusalo, Juhani Kettunen
 Number of participants                Minimum: Maximum:
 Enrolment period                      15.05.2017 08:00 - 20.08.2017
 Main timing for implementation        On working days during daytime
 Applicabililty                        For exchange students: Yes For elective studies: Yes Open UAS student:
                                       Yes Suitable for virtual UAS: Yes

 Teachers                              Koivusalo Kaija (Teacher in charge), Kettunen Juhani (Other teacher)
 Campus                                Laurea Leppävaara
 Main location for implementation      At the campus
 Implementation method                 Optima realization/student group, Web/virtual Language: English Virtuality:
                                       1 cr Integration of R&D: 0 cr
 Implementation class                  LbD supporting knowledge and skills development
 Focus areas                           Service business, Student entrepreneurship
 Evaluation at the latest              22.01.2018 Storing of graded material ends.: 22.12.2018
 Exam days

 Having completed the study unit the   The student is able to
 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
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