People Innovation Excellence


Learning Outcomes:

On successful completion of this course, students will be able to: LO1 – Discuss management accounting and cost concepts; LO2 – prepare cost system, cost accumulation, job costing, and process costing; LO3 – prepare cost of quality production report, cost allocation: joint product and byproducts, standard costs and variances; LO4 – appraise materials & labor: controlling, costing, and planning, just-in-time; LO5 – assess FOH: departmentalization and material flow of cost accounting & data analytics; LO6 – suppport cost information based on Artificial Intelligence or Industry 4.0 Technology for planning, decision making, and controlling.



  1. The Manager and Management Accounting;
  2. An Introduction to Cost Terms and Purposes;
  3. Cost System and Cost Accumulation;
  4. Process Costing – FIFO Method;
  5. Process Costing – Weighted-Average Method;
  6. Spoilage, Rework, and Scrap;
  7. Job Costing;
  8. Standard Costs and Variances;
  9. Materials & Labor: Controlling, Costing, and Planning;
  10. Material Flow of Cost Accounting & Data Analytics;
  11. Cost Allocation: Joint Products and By Products;
  12. Factory Overhead: Departmentalization;
  13. Cost System and Cost Accumulation;
  14. Process Costing;
  15. Job Costing;
  16. Standard Costs and Variances;
  17. Cost Allocation: Joint Products and By Products;
  18. Factory Overhead: Departmentalization.

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