| 1 | To explain the purpose of cost accounting, its place within the accounting information system, and its importance |
| 2 | To define basic concepts in cost accounting such as income, profit, cost, expenditure, expense, loss, and revenue |
| 3 | To calculate the cost of raw materials and supplies consumed using inventory valuation methods |
| 4 | To calculate direct and indirect labor costs |
| 5 | To prepare allocation tables for cost analysis |
| 6 | To calculate the total and unit costs of services produced in cost centers of healthcare institutions (clinics, polyclinics, laboratories, operating rooms, intensive care units) |