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Topic outline

  • Cost Concept and Cost Method

    Students will be able to;

    1. Understand the cost concept
    2. Understand the cost method, escpecially Job Order Costing and Process Costing 

  • Cost of Quality and Costing by Products

    Student will be able to:

    1. Understand to calculation the cost of quality 
    2. Understand costing by product

    • Cost Component

      Student will be able to:

      1. Prepare and controlling about Materials and Labor.
      2. Prepare and calculate about  Factory Overhead: Planned, Actual, and Applied
      3. Prepare and calculate about Factory Overhead: Departmentalization

      • Setting Standard

        Student will be able to understand and able to prepare, evaluate, and analyze variance