[Big Data and Financial Management] 2.Cost Accounting Practices
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Lesson Code: TCEN2026I016

Clicks:
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.

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