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Cost and Profitability CalculationLaajuus (4 cr)

Code: II10024

Credits

4 op

Teaching language

  • English

Responsible person

  • Pertti Laitinen

Objective

This course covers the fundamentals of financial statements, budgets and cost estimation. You will learn how to do production budget, material budget, direct labor budget, factory overhead, cost-of-goods sold, budget variances, estimation of factory overhead, operation estimating, product estimating, job order costing, process costing, and activity-based costing. As well as financial analysis as to check the financial health of a business & project in terms of balance sheet, the income statement, changes in owner equity, statement of cash flows, etc.

Content

- Product costing and analysis
- Basics of accounting
- Basics of bookkeeping
- Taxation
- Investments
- Pricing
- Financial statement analysis

Enrollment

01.04.2024 - 30.04.2024

Timing

26.08.2024 - 20.12.2024

Number of ECTS credits allocated

4 op

Mode of delivery

Contact teaching

Unit

Bachelor of Engineering, Industrial Management

Campus

Wärtsilä Campus Karjalankatu 3

Teaching languages
  • English
Seats

20 - 40

Degree programmes
  • Degree Programme in Industrial Management
Teachers
  • Pertti Laitinen
Teacher in charge

Pertti Laitinen

Groups
  • IINS23
    Bachelor of Engineering, Industrial Management, Full-time Studies, Fall, 2023

Objective

This course covers the fundamentals of financial statements, budgets and cost estimation. You will learn how to do production budget, material budget, direct labor budget, factory overhead, cost-of-goods sold, budget variances, estimation of factory overhead, operation estimating, product estimating, job order costing, process costing, and activity-based costing. As well as financial analysis as to check the financial health of a business & project in terms of balance sheet, the income statement, changes in owner equity, statement of cash flows, etc.

Content

- Product costing and analysis
- Basics of accounting
- Basics of bookkeeping
- Taxation
- Investments
- Pricing
- Financial statement analysis

Materials

Materials in moodle. Modern Industrial Management. Engwall, Karlson Akhbari.

Teaching methods

This course covers the fundamentals of financial statements, budgets and cost estimation. You will learn how to do production budget, material budget, direct labor budget, factory overhead, cost-of-goods sold, budget variances, estimation of factory overhead, operation estimating, product estimating, job order costing, process costing, and activity-based costing. As well as financial analysis as to check the financial health of a business & project in terms of balance sheet, the income statement, changes in owner equity, statement of cash flows, etc.

Evaluation scale

H-5

Enrollment

01.04.2023 - 31.08.2023

Timing

28.08.2023 - 15.12.2023

Number of ECTS credits allocated

4 op

Mode of delivery

Contact teaching

Unit

Bachelor of Engineering, Industrial Management

Campus

Wärtsilä Campus Karjalankatu 3

Teaching languages
  • English
Seats

20 - 50

Degree programmes
  • Degree Programme in Industrial Management
Teachers
  • Pertti Laitinen
Teacher in charge

Pertti Laitinen

Groups
  • IINS22
    Bachelor of Engineering, Industrial Management, Full-time Studies, Fall, 2022

Objective

This course covers the fundamentals of financial statements, budgets and cost estimation. You will learn how to do production budget, material budget, direct labor budget, factory overhead, cost-of-goods sold, budget variances, estimation of factory overhead, operation estimating, product estimating, job order costing, process costing, and activity-based costing. As well as financial analysis as to check the financial health of a business & project in terms of balance sheet, the income statement, changes in owner equity, statement of cash flows, etc.

Content

- Product costing and analysis
- Basics of accounting
- Basics of bookkeeping
- Taxation
- Investments
- Pricing
- Financial statement analysis

Evaluation scale

H-5