MALİYET MUHASEBESİ Yakın Plan Bölüm 1

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Bu üniteyi tamamlad›ktan sonra; • Maliyet muhasebesinde kullan›lan temel kavramlar› tan›mlayabilecek, • Maliyet muhasebesinin amac›n›, kapsam›n›, muhasebe sistemi içindeki yerini, finansal muhasebe ile farkl›l›klar›n› aç›klayabilecek, • Giderlerin de¤iflik kriterlere göre s›n›fland›r›lmas›n› yapabilecek, • Maliyet sistemlerinin oluflturulmas› süreçlerini, de¤iflik maliyet hesaplama • yöntemlerini aç›klayabilecek, • Maliyet muhasebesinde kullan›lan hesaplar›, 7/A ve 7/B seçeneklerindeki • kay›t düzenini aç›klayabilecek, • Üretilen mamullerin maliyetinin hesaplan›fl›n› ve sat›fllar›n maliyeti tablosunun düzenlenmesini 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