Artesis Plantijn Hogeschool Antwerpen
Management en Communicatie
campus Meistraat
Meistraat 5 - 2000 Antwerpen
T +32 3 220 55 20 - F +32 3 220 55 59
mc@ap.be
Cost policy28622/1695/1920/1/08
Study guide

Cost policy

28622/1695/1920/1/08
Academic year 2019-20
Is found in:
  • Bachelor of Business Management, programme stage 2
    Specialisation:
    • Accountancy -Taxation
This is a single course unit.
Study load: 3 credits
Teaching staff: Vael Karolien
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.10.2019 ()
Re-sit exam: is possible.
Possibility of tolerance: This course unit is eligible for tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 75,00 hours

Prerequisites

having passed, or having a tolerated mark for Accounting: general principles AND having passed, or having a tolerated mark for Basic-accounting.

Learning outcomes (list)

The student understands the concepts of cost and cost price and can give examples
The student can categorise the costs according to different criteria
The student can calculate the 'full' production cost price
The student can produce a cost allocation
The student is familiar with the break-even concept and can apply
The student understands the process of cost price calculation in a mass production environment, eventually by using the concept of 'equivalent units'
The student understands the concepts of 'activity based costing' and can apply it

Study material (list)

Mandatory
  • Author: A.Jorissen, F. Roodhooft

Educational organisation (list)

Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours51,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Semester 1Knowledge test100,00Schriftelijk examen, zowel theorievragen (open vragen en meerkeuzevragen, zonder giscorrectie) als oefeningen.
Examentijd: 120 minuten
Toegelaten materiaal: Rekentoestel (geen grafisch)
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge test100,00Schriftelijk examen, zowel theorievragen (open vragen en meerkeuzevragen, zonder giscorrectie) als oefeningen. Examentijd: 120 minutenToegelaten materiaal: Rekentoestel (geen grafisch)