Cost Accounting
(บัญชีต้นทุน)
Definition
Cost Accounting (บัญชีต้นทุน) Hard Skill
Cost Accounting involves the process of recording, analyzing, and allocating costs associated with producing goods or services to help management control operations and make informed financial decisions.
Expertise Level
Level 1
Basic
1. Understands fundamental concepts of cost accounting.
2. Can classify basic types of costs such as fixed and variable costs.
3. Able to record simple cost transactions accurately.
Level 2
Intermediate
1. Can prepare cost sheets and calculate product costs accurately.
2. Able to apply costing methods such as job order costing and process costing.
3. Analyzes cost behavior and variances to support operational decisions.
Level 3
Advanced
1. Designs and implements advanced cost control systems.
2. Evaluates and interprets complex cost data for strategic decision making.
3. Integrates cost accounting insights with budgeting and financial planning.
