Professional studies

Teaching language


Type of course


Cycle/level of course


Recommended year of study


Total number of ECTS

5 cr

Competency aims

The aim of the course is to give the student the skills needed for advanced costing calculations, profitability analyses and management reporting.

Learning outcomes

At the end of the course the student is expected to be able to prepare advanced cost calculations for different types of activities, analyze profitability of products and services from different perspectives and produce management reports on costing and profitability.

Course contents

The profitability of products and services
Different costing methods
Overhead allocation models
Cost and profitability analysis
Management reporting and the structure of management reporting.
Placing Cost accounting into a company's activities and processes.

Prerequisites and co-requisites


Previous course names


Additional information

Additional information will be published in itslearning.

Recommended or required reading

Horngren, Harrison, Oliver. Financial & Managerial Accounting, 2012. Other materials used will be announced at the beginning&/during the course. Some hand outs will be
given during the lectures.

Study activities

  • Lectures - 20 hours
  • Individual- and group instruction - 12 hours
  • Project- and production work/artistic activities - 50 hours
  • Individual studies - 51 hours


  • Total workload of the course: 133 hours
  • Of which autonomous studies: 133 hours
  • Of which scheduled studies: 0 hours

Mode of Delivery

Multiform education

Assessment methods

  • Exams (written-, oral-, home-)
  • Essays, reports, productions and portfolio

Assessment requirements

Detailed instructions announced at the beginning of the course.


Finne Thomas


Finne Thomas

Group size

No limit

Assignments valid until

12 months after course has ended

The timetable of the course

See room reservations in ARBS

Assessment methods

  • Date of examination will be announced later - Exams
  • Date will be announced later - Reports and productions

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