Curriculum subject

Cost Accounting and Cost Management

Subject
Subject code	TLM480
Subject name	Cost Accounting and Cost Management
Credit points	3 ECTS
Grading method	Exam
Subject program

Curriculum subject
Curriculum	2018 TD
Study year	4
Semester	Fall semester
Subject type	Mandatory

Subject loads
Lecture	14

General description
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.

General aim
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.

Aim
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.

Form description
Lectures with practical exercises.

Evaluation methods
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.

Name of the e-learning course at Moodle environment (http://ekool.tktk.ee)
Kuluarvestus ja -juhtimine (Kati Nõuakas)

Current rounds
Cost Accounting and Cost Management KTL31/41
Cost Accounting and Cost Management TL31/41