Professional Documents
Culture Documents
Student’s name: María Fernanda Martillo Pin English III 116 Date: May 26th, 2021
STEP 1
YOUR TURN!
- Think about the topic: My favourite subject.
- Write 3 big ideas connected to the topic. (reasons) (why this is your favourite subject).
STEP 2
ORGANISE YOUR IDEAS
- Write 3 details for each reason. (The details and examples support your reasons). The details
are ideas, NOT sentences.
TITLE Cost accounting, useful subject to keep a good control of your business.
REASON 1 DETAILS
REASON 2 DETAILS
TOPIC SENTENCE
OUTLINE
Tittle: Cost accounting, useful subject to keep a good control of your business.
Introduction sentence: Cost accounting provides knowledge about the marketing the
merchandise that enters the business.
Supporting sentence 1: First of all, it allows us to know everything about the production
process of a product.
Detail 1: For example, what elements are involved in the process, that is, the raw material,
workforce, and the number of machines that will be needed.
Detail 2: In the same way, it allows calculating the final cost of the product, according to the
volume of orders.
Detail 3: Likewise, errors can be detected and corrected when a manufacturing control is
carried out, in order to avoid losses.
Detail 1: It helps to realize when a product is not sold, so the company will stop spending on its
production.
Detail 2: Also, a good cost calculation helps to detect waste, unnecessary purchases, cost
overruns and losses.
Detail 3: In addition, thanks to cost accounting, the administrative area will be able to check
which worker does not complete the working day.
Supporting sentence 3: The most important reason is that costs help us make good decisions
in the workplace.
Detail 1: Costs allow the company to know if it is necessary to sell new products that generate
profits, meeting the customer expectations.
Detail 2: Thanks to the cost record, the company knows if it is capable of making investments,
for example in tools for production.
Detail 3: Similarly, costs help make good decisions when solving financial problems, since they
know how to balance between debt and equity.
Conclusion sentence: Finally, the subject of cost accounting is useful for your future in a
company of any line of business, because it helps to control and plan your activities.