| ÖÇ1 | Understanding the difference in cost accounting other accounting |
| ÖÇ2 | Learning of difference between the concepts of the cost, expense and loss |
| ÖÇ3 | Learning of cost calculation |
| ÖÇ4 | Indirect cost calculation and understanding the importance of proper installation of the cost of finished goods |
| ÖÇ5 | Implementation of cost methods. Understanding the effects and costs |
| ÖÇ6 | Understanding the difference between the cost accounts |
| ÖÇ7 | Achieving resource efficiency by correlating cost accounting methods with sustainability principles, analyzing environmental impacts, and using cost data in sustainability reports. |