Cost Accounting (PD)

- to define the role of cost accounting in corporate information system
- to define different cost concepts
- to define the use of different cost concepts for different decisions
- to show practical applications of cost accounting concepts.

1. Definition of cost accounting and cost concepts
2. Types of costs by nature
2.1. Material costs
2.2. Services costs
2.3. Depreciation costs
2.4. Labour costs
3. Direct and overhead costs
3.1. Cost centers and cost pools
3.2. Full cost method
3.2. Job order and process costing
3.3. Clasical sost calculations methods
3.4. Activity based costing
4. Marginal costs
5. Responsibility accounting