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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/basics-of-cost-accounting-product-costing
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课程名称：成本会计基础：产品成本核算 课程概述：本课程的核心内容是学习企业如何记录总成本并计算各个产品或服务的单位成本。例如，汽车制造商如何确定某个汽车系列的个别成本。在课程的前几周，参与者将学习成本的概念，并了解如何将其与费用或现金流区分开。参与者将掌握企业如何记录总成本，并区分诸如材料成本、人工成本和折旧等重要成本类型。在企业的成本会计体系中，间接费用需要分配给个别产品。我们将教会参与者如何将发生的成本分配到公司的产品上，并介绍产品成本核算的主要方法和挑战。 课程大纲： 1. **成本会计导论** - 课程介绍成本会计的基本概念，解释成本会计与企业会计的关系，并熟悉一些基本的成本术语。同时，将引入一个框架，区分成本会计的三个子系统，以指导后续模块的学习。 2. **成本类型会计** - 介绍成本类型会计，即成本会计的第一个子系统。成本类型会计帮助企业透明化成本结构，提供支出概览。重点关注材料成本、人工成本和机器成本，以及企业如何记录和计算这些成本。 3. **成本中心会计** - 深入探讨成本中心会计，确保企业能够明确间接费用在各成本中心的分布。介绍三个分配步骤，将成本类型会计的间接费用分配到成本中心，然后再分配到成本对象，讨论如何为直接成本中心和间接成本中心的费用分配确定间接费用率。 4. **产品和服务成本核算** - 介绍产品和服务的成本核算，提供个别产品或服务的成本信息，作为成本会计的最终子系统。讨论如何设计产品成本系统，介绍重要的成本核算方法，并分析不同生产过程和程序类型（如订单生产与大批量生产）对成本核算方法的适用性。 本课程旨在帮助学员建立全面的成本会计知识体系，以便更好地应用于实际的企业管理中。
Name:Introduction to cost accounting
Description:Welcome to Cost Accounting! In this module, we will introduce you to the basic concepts of cost accounting. You will learn what cost accounting is and how cost accounting relates to corporate accounting. Thereafter, you will get familiar with some basic cost terms that are essential for cost accountants. Finally, we will introduce you to a framework that distinguishes three sub-systems of cost accounting. This framework will guide us through the following modules.
Name:Cost-type accounting
Description:In this module, we will introduce you to cost-type accounting - the first of the three cost accounting sub-systems. Cost-type accounting helps companies to make their cost structure transparent. It gives companies an overview of which costs have been incurred. We will take a closer look at three important cost items namely material costs, personnel costs, and machine costs. You will learn how companies record and calculate them.
Name:Cost-center accounting
Description:In this module, we will dive into cost-center accounting. Cost-center accounting creates transparency about where, i.e. in which cost center, the overhead costs of a company have been incurred. It connects cost-type accounting with product costing by performing three allocation steps: First, overhead costs from cost-type accounting are assigned to cost centers. However, ultimately cost accountants want to assign the costs to cost objects. Because this is easier for costs of production-related cost centers ("direct cost centers") than for costs of "indirect cost centers" such as the IT or the canteen, companies allocate overhead costs from indirect to direct cost centers first. Finally, they determine overhead rates for the allocation of overhead costs from direct cost centers to cost objects. In this module, we will introduce you to each of these steps.
Name:Product and service costing
Description:In this module, we introduce you to product and service costing. Product and service costing provides companies with information about the costs of individual products or services. It is the final of the three cost accounting sub-systems. We will sometimes just refer to product and service costing as "product costing", but of course some companies offer physical products while others offer services. We explain how companies design product costing systems and we make you familiar with important methods of product costing. We also discuss how well the costing methods are suited for different production processes and program types. To this end, we will distinguish "job shop production" and "mass and batch production".
The core of the first course is to learn how companies record total costs and calculate unit costs for their individual products or services. For example, how can a car manufacturer figure out the costs of an individual car series? During the first weeks, participants learn what costs are and how to distinguish them from expenses or cash flows. Participants will understand how companies record total costs and distinguish important cost types such as material costs, personnel costs, or depreciation. At the core of their cost-accounting system, companies allocate overhead costs to individual products. We show participants how to allocate the costs incurred to the company's products and introduce them to the most important methods and challenges of product costing.
