fbpx

Cost Accounting

ID:
SM722044
CREDIT:
4 Credits

Categories

ICT International
DESCRIPTION This course focuses on the students to plan and control as well as to determine the product cost by using the calculation method of the costof productsthat will beuseful fordecision-makinginthe company.
LEARNING OBJECTIVES After finishing this course, students are able to plan, understand, calculate and analyze the necessary  product cost using the calculation method of basic  product cost so that it will be useful in dacision making in the company.
COMPETENCIES Students are able to explain the basic concept of cost accounting for management in manufacturing company, make the production cost collection method, calculate and analyze the difference of production cost using the standard cost and real cost, understand the relation of profit volume cost analysis and break event point analysis. In addition students are able to discuss the analyze the differences of production cost, composition difference and result difference as well as understand the shared cost allocation and its accounting treatment.
SUBJECT The concept ofcost accounting, product basic costprice, the difference incost ofproduction, costvolumeprofitanalysis, break-evenpoint analysis, andsharedcosts.

Leave a Reply

Leave a Reply