I.+Module+2000+Introduction+and+Learning+Objectives

@I. Module 2000 Introduction and Learning Objectives ka.

**Introduction and Learning Objectives ** This chapter is about the introduction of a systems framework as a rational starting point for learning about cost management. In cost accounting system the main purpose of is to allocate costs to cost objects via allocating, direct tracing and driver tracing.

The Allocating approach is the most inaccurate and most undesirable way; therefore, we must design a cost accounting system to decrease allocations. Introduction of Services and Product costs are significant for outside financial information. Because the service sector is increasing enormously, it is very important to concentrate and be very attentive to the kind of services, what makes them different from tangible/physical products, and the layout for outside income statements for service organization 