In order to help those cooperative personalities who are involved in the cost accounting and control in their respective agri-cooperative organizations, this training manual developed by the International Labor Organization (ILO) involes a series of session focusing on how to create and use simple accounting processes which can be used by the instructor who plans to impart knowledge on this topic.

By the end of the program, the participating members of the cooperative would be able to know the relationship between costs and volume of activities, evaluate the variability costs of previous coop performance, predict future progress of the cooperative based on past performance, and identify the difference between the usual costs and overhead costs. In addition to that, the participants would also learn how to put and operate effective accounting and monitoring systems in place in order to know what are the their agri-coops' marginal costs, standard costs, and excess costs. This would help them and their organization strategize on how to intelligently work with the budget to make sure that all the operations are financially supported.