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CS31A0102 Basic Course in Cost Management, 6 cr 
Code CS31A0102  Validity 01.08.2016 -
Name Basic Course in Cost Management  Abbreviation Basic Course in 
Credits6 cr   
TypeBasic studies  
ClassCourse   
  Grading scaleStudy modules 0-5,P/F 
  Eligibility for post-graduate studiesno
    Allowed to study several timesno
Organisation LUT School of Engineering Science 

Teachers
Name
Tiina Sinkkonen 
Antti Ylä-Kujala 

Description by Study Guide
Note  Location: Lappeenranta 
Year  B.Sc. (Tech.) 2,B.Sc. (Econ. & Bus. Adm.) 2 
Period 
Teaching Language  Finnish 
Teacher(s) in Charge 

University Lecturer, TkT Tiina Sinkkonen

 
Aims 

By the end of the coursestudents will be able to:

- describe general cost terms

- use basic costing methods

- produce product calculations

- construct budget

 
Contents 

Cost terms. Depreciation methods. Process-costing methods. Product costing. Investment appraisal methods. Budgeting. Cost-volume-profit analysis. Cost-based pricing. Standard costing.

 
Teaching Methods 

Lectures 28 h, guided exercises 8 h, literature 21 h, homeworks 50 h, preparation for the exam and exam 50 h. Altogether 157 h. Exam.

 
Examination in Examination schedule (Yes/No)  Yes 
Examination in Moodle (Yes/No)  Yes 
Examination in Exam (Yes/No)  No 
Assessment scale and assessment methods 

0 - 5. Examination in Examination schedule and in Moodle.

 
Course Materials 

Neilimo, Kari ja Uusi-Rauva, Erkki: Johdon laskentatoimi, Edita Oyj, Helsinki 1997.

 
Places for exchange-students? (Yes, number/No)  No 
Places for Open University Students?(Yes, number/No)  max 10 


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