TTK University of Applied Sciences
TTK University of Applied Sciences
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Curriculum subjectCost Accounting and Cost Management
| Subject |
| Subject code |
TLM480 |
| Subject name |
Cost Accounting and Cost Management |
| Credit points |
3 ECTS |
| Grading method |
Exam |
| Subject program |
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| Curriculum subject |
| Curriculum |
2019 TK |
| Study year |
3 |
| Semester |
Fall semester |
| Subject type |
Mandatory |
| Specialization |
XXX |
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Subject loads
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| Lecture |
32 |
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| General description |
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| Cost concept. Cost breakdown. Cost Accounting. Cost accounting methods. Cost analysis. Cost Management. Logistics costs. Costing in logistics. The total costs. Activity-based costing. Pricing for transport. |
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| General aim |
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| Provide knowledge of its nature, occurrence, and cost of various types. Attach knowledge through practical tasks, which provide skills for cost accounting system creation, management, activity-based cost calculation, cost calculation and pricing of transport. |
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| Aim |
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The student knows and is able to distinguish between transport costs incurred cost of the species.
The student knows the logistics company's cost structure and cost accounting principles.
The student is able to distinguish the logistics costs of other expenses, recapture perform cost calculations, cost analysis, and can be carried out to understand the different modes of transport pricing policies. |
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| Form description |
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| Lectures with practical exercises. |
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| Evaluation methods |
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Estimation methods introduced in the first lecture, and students are provided with a paper-based material specification.
Formed from the course, independent work, progress tests, group work, and a consolidated summary exam. |
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| Name of the e-learning course at Moodle environment (http://ekool.tktk.ee) |
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| Kuluarvestus ja -juhtimine (Kati Nõuakas) |
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| Current rounds |
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| Cost Accounting and Cost Management KTL31/41 |
| Cost Accounting and Cost Management TL31/41 |
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