Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Cost accounting35256/3368/2425/1/71
Study guide

Cost accounting

35256/3368/2425/1/71
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 2
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 4 credits
Teaching staff: Vael Karolien
Languages: Dutch
Scheduled for: Semester 2
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.03.2025 ()
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 104,00 hours

Prerequisites

previously registered for Accounting: general principles.

Short description

In the course 'Cost Accounting' emphasis is placed on identifying and calculating costs of products and services. Various cost types will be studied as well as different calculation methods. The cost elements, necessary for these calculations, will be obtained through analysis of the accounting data provided.

Learning outcomes (list)

OLR AF 1.0 - The bachelor BM/AF has insights in fiscal, parafiscal, legal and accountancy rules and processes, in general corporate organisational processes as well as in their interconnection, and can consequently apply these insights in a broad, globalised and changing (inter)national context.
You identify the various cost types and cost concepts.
You will apply various techniques of costing (full costing, direct costing, activity based costing).
You represent the different (sub)processes of a company.
You dissect from a case the cost types, cost centers and cost carriers.
You will prepare a cost allocation statement.
You will derive the necessary information from general accounting for cost accounting and off-balance sheet profit determination.
You perform a break-even analysis.
You make pricing, product, and make-or-buy decisions based on various methods and taking into account bottlenecks.
You derive the impact on earnings from the inventory valuation of raw and auxiliary materials, finished goods and work in progress at various types of manufacturing enterprises.
OLR AF 7.1 - The bachelor BM/AF can communicate professionally, in spoken and written Dutch, using jargon particular to the trade.
You express yourself correctly in most formal situations and use appropriate business terminology.

Course content

  • An Introduction to Cost Terms and Purposes
  • Cost—Volume—Profit Analysis 
  • Job Costing 
  • Activity-Based Costing and Activity-Based Management 
  • Inventory Costing and Capacity Analysis 
  • Decision Making and Relevant Information
  • Pricing Decisions and Cost Management  
  • Process Costing 
  • Assignments/Exercises

Study material (list)

Mandatory
Mandatory
  • Author: Ann Jorissen - Filip Roodhooft - Christine Van Liedekerke - Guy Walraevens

Educational organisation (list)

Learning Activities
Lectures and / or tutorials36,00 hours
Work time outside of contact hours68,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Eerste examenperiodeKnowledge and comprehension test during the examination series100,00Open en/of gesloten vragen
Gesloten boek
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Open en/of gesloten vragen
Gesloten boek