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[Big Data and Financial Management] 2.Cost Accounting Practices
#ICT# #IOT#

Lesson Code: TCEN2026I016

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Academic Hours
3.80hours
Publish Date
Jul 2026

Lecturer

1. Lecturer CHEN SupingGuangxi Financial Vocational College

General Introduction
This course is centered on developing trainees’ practical competencies in cost accounting and cost management. Designed for learners in accounting-related disciplines, the course primarily introduces methods for cost collection and allocation,
various cost accounting approaches, as well as the preparation of cost statements and techniques for cost analysis and control. It aims to establish a solid foundation for trainees pursuing careers related to accounting and cost management.

This Course is for
1. Helping trainees become familiar with the fundamental theories of cost accounting and the basic procedures of cost accounting operations.
2. Enabling trainees to master the methods and skills related to cost collection and allocation, cost calculation and analysis, and cost statement preparation.
3. Developing trainees’ foundational competencies for further study in core professional courses such as Financial Management and Management Accounting.

Learning Materials

1. Corresponding PPT
2. Online Course Video
3. Simulation Question Banks

Recognized By

Benefits of Learning

1. Being able to complete cost collection, allocation, and accounting procedures in accordance with accounting standards and cost management regulations.
2. Capable of selecting appropriate cost accounting methods based on enterprise production and operational characteristics, and accurately preparing cost statements.
3. Being able to prepare cost analysis reports and propose reasonable control recommendations for abnormal cost data.
4. Capable of identifying common issues in the cost accounting process and making corrections in accordance with accounting systems and enterprise regulations.
5. Being able to organize and archive cost accounting vouchers and accounting records to ensure the integrity and accuracy of cost accounting documentation.
6. Capable of using accounting software to perform cost data entry, calculation, and analysis, thereby improving the efficiency and accuracy of cost management.

Courses Videos
1.1 Cognition of Expenditure, Expense, and Cost.mp4play1.2 Cognition of Cost Accounting.mp4play1.3 Cognition of Basic Requirements and Accounting Procedures of Cost Accounting.mp4play2.1 Concept of Accumulation of Material Cost.mp4play2.2 Concept of Allocation of Material Cost.mp4play2.3 Allocation of Material Cost Using Material consumption of Fixed Ratio Method.mp4play2.4 Allocation of Material Cost Using Material Fixed Amount Method.mp4play2.5 Accounting Treatment of Material Cost.mp4play2.6 Concepts of Payroll Expenses.mp4play2.7 Calculation of Salaries.mp4play2.8 Accumulation and Allocation of Payroll Expenses.mp4play2.9 Accounting Treatment of Payroll Expenses.mp4play2.10 Collection and Allocation of Outsourcing Power Costs.mp4play2.11 Concept of Fixed Asset Depreciation.mp4play2.12 Methods of Fixed Asset Depreciation.mp4play2.13 Accumulation and Allocation of Fixed Asset Depreciation.mp4play2.14 Accumulation and Allocation of Other Expenses.mp4play3.1 Accumulation and Allocation of Auxiliary Production Cost.mp4play3.2 Direct Allocation Method.mp4play3.3 Reciprocal Method.mp4play4.1 Meaning and Contents of Manufacturing Cost.mp4play4.2 Allocation Methods of Manufacturing Labor Hour Ratio and Manufacturing Labor Compensation Ratio.mp4play5.1 Concept of Work-In-Progress.mp4play5.2 No Calculation for WIP.mp4play5.3 Calculation Based on Fixed Cost at the Beginning of the Year.mp4play5.4 Calculation Based on Consumption of Direct Material.mp4play5.5 The Proportion Method of Equivalent Production.mp4play5.6 Production Type and Cost Accounting Method of Products.mp4play5.7 Concept of Product Costing.mp4play6.1 Concept of Cost Statement.mp4play6.2 Preparation of Production Cost Statement.mp4play6.3 Analysis of Cost Statement.mp4play

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