| Ideal Level of Achievement (Very Good) | Standard Level of Achievement (Good) | Unacceptable Level of Achievement (Fail) |
| Evaluation 1 | Students can understand material cost accounting , labor cost accounting, expense cost accounting, and manufacturing overhead accounting. | Students can almost understand material cost accounting , labor cost accounting, expense cost accounting, and manufacturing overhead accounting. | Students cannot understand material cost accounting , labor cost accounting, expense cost accounting, and manufacturing overhead accounting. |
| Evaluation 2 | Students can understand individual cost accounting and the work in process accounts. | Students can almost understand individual cost accounting and the work in process accounts. | Students cannot understand individual cost accounting and the work in process accounts. |
| Evaluation 3 | Students can understand financial statements of industrial enterprises and divisional calculation. | Students can almost understand financial statements of industrial enterprises and divisional calculation. | Students cannot understand financial statements of industrial enterprises and divisional calculation. |