Anda teadmisi organisatsiooni kulude arvestamiseks erinevatele kuluobjektidele, kasutades selleks mitmesuguseid metoodikaid.

To provide students with knowledge of cost accounting for different cost objects by using different costing methods.

Üliõpilane oskab kujundada omahinna mudeleid mitmesuguste meetodite alusel. Oskab analüüsida tekkinud kuluhälvete põhjuseid. Suudab luua varude kulukontode süsteemi ja koostada kuluarvestuse tüüplausendeid.

Students will have sufficient knowledge to create cost models by using different costing methods, to analyze reasons for cost variances, to create the cost account system for inventory and prepare the main journal entries.

Kuluarvestuse olemus, kulude liigitus. Tellimuspõhine kuluarvestus. Protsessipõhine kuluarvestus. Tegevuspõhine kuluarvestus. Standardkulude arvestus. Varude juhtimine, tellimuse suurus. Vastutuspõhine arvestus, allüksuste kulude jaotamine. Muutuvkulu- ja täiskulumeetod. Ühiskulude jaotamine. Ühendkulud.

The matter of cost accounting matter, cost classification, job-order costing, process costing, activity based costing, standard costing, inventory management, responsibility accounting, Allocation of department costs, direct and absorption costing, common costs and joint costs.

Lõpphinne kujuneb kodutööde (30%), testide (20%) ja kirjaliku eksami (50%) koondtulemusest.

Final result includes home assignments (30%), tests (20%) and written examination result (50%).

Kodutööd.

Homework.

Horngren, Ch. T., Foster, G., Datar, S. Cost Accounting: a Managerial Emphasis. 13th ed. Prentice Hall, 2008. Drury, C. Management & Cost Accounting. 7th ed. Business Press, 2007.

-