Cost accounting introduces appropriate cost management concepts, techniques and skills such as cost planning, cost behavior, cost estimation, and cost accumulation and allocation systems (job, process and activity-based costing).

• 成本会计介绍了适当的成本管理概念、技术和技能，如：成本计划、成本特征、成本评估和成本积累和分配体系（职位、过程和作业成本）。