| ÖÇ1 | Understanding the difference between cost accounting and other accounting |
| ÖÇ2 | Learning the difference between the concepts of cost, expense, expenditure and loss |
| ÖÇ3 | Calculating product cost |
| ÖÇ4 | Understanding the importance of calculating overall production cost and loading product cost correctly |
| ÖÇ5 | Understanding the application of cost methods to businesses and their impact on costs |
| ÖÇ6 | Understanding the difference between cost accounts |
| ÖÇ7 | Achieving resource efficiency by associating cost accounting methods with sustainability principles, analyzing environmental impacts, and using cost data in sustainability reports. |