Subject 'Cost Accounting and Cost Management'

Year:   2013/2014    2014/2015    2015/2016    2016/2017    2017/2018    

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.

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.

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.

Lectures with practical exercises.

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.

Minimum positive grade - "satisfying" (2)

Kuluarvestus ja -juhtimine (Kati Nõuakas)

2020: OK  RR  TD  TD  TD  TK  TK  

2019: OK  RR  TD  TD  TD  TK  TK  TL  TT*  

2018: OK  RR  TD  TD  TK  TK  TL  TT*  

2017: TK  TL  

2016: TK  TL  

2015: TL  

2014: TL  

2013: TL  

* Optional subject