- 1. Unit: Short review about the Greek account plan
The Greek General Accounting Plan (E.G. L. S.), the groups of the Accounting Plan (1-8), the Internal Cost Accounting Group (9), the Special Account Group (0)
- 2. Unit: Basic cost accounting terms
The industrial production process, the meaning of costs, expenses, revenues, out and in going streams. Cost specifications and characteristics, due to their nature, use, function and structure. The specific cost behavior as fixed, variable, direct, indirect, semi fixed / semi variable and overhead costs of manufacturing.
- 3. Unit: Cost categories
Categories, fixed assets, depreciations, costing component materials management (stock), costing component labor, costing component OH (overhead) manufacturing, costs of administration, sales, R&D and financial Services
- 4. Unit: Costing structures, cost center organisation
Cost centers plan, production costs (finished goods, sold goods, inventory control), period costs (admin, sales, R&D, capital costs), cost centers – main and auxiliary cost centers, indirect cost allocation, allocation bases, allocation percentages.
- 5. Unit: Costing procedures
The costing organization – costing method and costing system, A.B.C. costing, project costing, product, by-product costing, equivalent costing, related case studies an exercises.
- 6. Unit: Cost bearers
Cost bearers (products, merchandise, services and projects), the cost and value chain.
- 7. Unit: Management and control
Total costs, marginal costs, cost based pricing policies, flexible budgeting, standard costs, variation analysis (material, labor, OH).
