| 1 | Defines management accounting and explains the relationships between Cost accounting and management accounting |
| 2 | Differentiates between exact and variable costs in the decision-making process. |
| 3 | Makes and interprets cost-volume profit analysis |
| 4 | Performs budgeting and budgeting activities in production enterprises |
| 5 | Uses the standard cost method as a control objective |
| 6 | Gains manager formation that can make decisions based on accounting data. |