1. Price, price function in market economics, Act of price.
2. Relationships among cost, price and accounting, costs accounting, managerial accounting, financial accounting.
3. Costs and expenditure, yield and income, different way and significance of cost classification.
4. Cost calculation of output: calculation, basic terms, basic term of calculations, calculation tables, costing methods and techniques
5. Costing techniques: division costing, overheads costing, time lump-sum costing, dynamics calculations, X diagram.
6. Non-absorbing costing, break-even point analysis.
7. Costing methods: costing by division, job-order costing, multistage costing, costing joint products.
8. Planning and budgeting: basic terms and relationships, short-time budgeting.
9. Budgeting of overhead cost, medium and long-time budgeting.
10. Method of standard costs.
11. Transfer prices.
12. Decision tasks.
13. Pricing decisions.
14. Controlling
2. Relationships among cost, price and accounting, costs accounting, managerial accounting, financial accounting.
3. Costs and expenditure, yield and income, different way and significance of cost classification.
4. Cost calculation of output: calculation, basic terms, basic term of calculations, calculation tables, costing methods and techniques
5. Costing techniques: division costing, overheads costing, time lump-sum costing, dynamics calculations, X diagram.
6. Non-absorbing costing, break-even point analysis.
7. Costing methods: costing by division, job-order costing, multistage costing, costing joint products.
8. Planning and budgeting: basic terms and relationships, short-time budgeting.
9. Budgeting of overhead cost, medium and long-time budgeting.
10. Method of standard costs.
11. Transfer prices.
12. Decision tasks.
13. Pricing decisions.
14. Controlling