| 1 | Explaining the purpose of cost accounting, its place and importance within the accounting information system. |
| 2 | Defining the basic concepts in cost accounting, such as income, profit, cost, expenditure, expense, loss, and revenue. |
| 3 | Calculating the cost of raw materials and supplies consumed using inventory valuation methods. |
| 4 | Calculating direct and indirect labor costs. |
| 5 | Creating allocation tables for cost analyses. |
| 6 | Calculating the total and unit costs of services produced in healthcare cost centers (clinic, polyclinic, laboratory, operating room, intensive care unit). |