The aim of this course to inform students about Trading, manufacturing and service businesses costs, expenses, and how the expenditure of these registration process, decision-making and how to use types of expenses, inventory costs, evaluation methods, and how to use their knowledge in practice.

In this course, students will be taught cost, expenses and spending concepts, direct, indirect, non-related costs and related to production, expenses of production flow, statement of SMM, statement of income, expenses, and types of behavior, cost-volume-profit analysis, cost of inventory valuation methods, costs, by the students established, production, sales and cost analyzes and analysis of their business presentations, introductions.