Cost accounting

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– Learn analytical accounting aimed at differentiating between expenses and costs.

– Learn to define cost calculation systems applied to production.

– Acquire the necessary knowledge about the profit maximization process.

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1. Types and cost systems
1. 1. Financial accounting and management accounting
1. 2. Management accounting and cost accounting
1. 3. Distinctions between expense, cost, payment and investment
1. 4. Cost classification
1. 4. 1. Costs by nature
1. 4. 2. Costs per function
1. 4. 3. Direct and indirect costs
1. 4. 4. Product costs and period costs
1. 4. 5. Variable costs and fixed costs
1. 4. 6. Opportunity costs
1. 4. 7. Historical costs and future costs
1. 4. 8. Other types of costs
1. 5. Cost calculation systems
2. Direct cost systems
2. 1. Direct cost systems
2. 2. Other partial cost systems
2. 3. The break-even point and the cost-volume-profit analysis
2. 4. Costs per order
3. Complete cost systems
3. 1. Introduction to complete costs
3. 2. Process costs
3. 3. System of homogeneous sections
3. 4. Problems in cost calculation
4. ABC cost systems
4. 1. The ABC model
4. 2. Activities
4. 3. Advantages and disadvantages of ABC
4. 4. Relevant costs

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