OY ripaoj testi roolit ENLaajuus (6 cr)

Objective

Advanced Cost Accounting After this course the student can construct cost accounting systems and critically evaluate the choices made in their design. S/he will be able to distinguish the systems that are most likely to be suitable for particular types of organizations. The student will also be able to use spreadsheet tools in performing complex management accounting calculations, and will be familiar with TDABC calculations in practise.

Content

Cost allocation theory and practice, variable vs. absorption cost systems, activity-based costing, TDABC systems.

Qualifications

721138S Fundamentals of Accounting and 721134S Cost Management Systems/721025SEnterprise Process Planning

Assessment criteria, satisfactory (1)

The course utilizes a numerical grading scale 1-5. In the numerical scale zero stands for a fail.

Materials

Selection of articles.

Further information

Timing: Period 4 (1st year of Master´s programme) Target group: Accounting major students The number of students is limited

Execution methods

Face-to-face –teaching. Lectures 14 h, spreadsheet (excel) + other computer lab exercises 28 h, teamwork and self-study 118

Accomplishment methods

Course assignments, exercises and exam.