KNOWLEDGE

1. Mastering the theoretical concepts in depth about:

a. Basic concepts, including: the concept of cost, expenses, assets, extraordinary losses,
classification of cost, cost behavior, cost system, cost accumulation method, the
method of cost allocation, as well as the method of assigning cost to products and
services,
b. Planning and budgeting, as well as control of production cost components,
c. Types of cost reporting, both production cost and operational costs,
d. Business cycle and accounting cost cycle per unit in the management process
(planning, controlling, decision-making, evaluating and continuous improvement).
2. Mastering the theoretical concepts related to the calculation of the cost of products and
services.
3. Mastering the theoretical concepts of management accounting in depth related to the
preparation of information for the purposes of planning, controlling, and managerial
decision making.
4. Mastering principles and knowledge related to management functions, strategy,
marketing, finance, behavioral investment, and business environment.