| ÖÇ1 | Cost - Volume relationships are learned, and the problems are detected. |
| ÖÇ2 | Break-even point and the volume-profit graphics are learned. |
| ÖÇ3 | More than one product used in the production of cost-volume-profit analysis is learned. |
| ÖÇ4 | Cost-volume-profit-analysis of curvilinear function is learned. Also MHK is learned in uncertainty conditions. |
| ÖÇ5 | Leaning the cost-volume-profit analysis to use in management decisions such as pricing, machinery and equipment replacement decisions, decisions for capacity changing. |
| ÖÇ6 | Specializing in cost analysis for management decisions, |
| ÖÇ7 | Learning of planning and control mechanisms to make a proper decision. |
| ÖÇ8 | One comprehends the difference between full cost method, normal cost method and variable costmethod, |
| ÖÇ9 | Specializing in preparing the budget, |
| ÖÇ10 | One easily adapts new studies about cost and management accounting. |