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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/cost-accounting-profit-and-loss-calculation
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课程名称：成本会计：利润与损失计算 课程概述：企业不仅需要了解不同产品的成本，还必须知道它们是否盈利或亏损。本课程将介绍企业如何使用成本信息来计算利润和评估盈利能力。根据企业对存货变动的核算方式，课程区分了“全面成本法”和“变动成本法”。此外，一些企业根据“费用性质法”来结构化其损益表，而另一些则采用“销售成本法”。我们将解释这两种方法，并讨论它们的优缺点。 课程大纲： 1. **损益表编制方法** 描述：企业需要了解不同产品的成本以及运营收入——我们是否获得了利润或遭遇了损失？为了计算运营收入，企业编制损益表以比较总收入和总成本。本模块将展示企业如何编制损益表，以联系成本和收入，从而评估公司的盈利能力。 2. **全面成本法和变动成本法** 描述：根据企业对存货变动的核算方式，区分“全面成本法”和“变动成本法”。此外，部分企业采用“费用性质法”结构化损益表，而另一些则采用“销售成本法”。我们将解释这两种方法及其优缺点。 3. **贡献边际会计** 描述：许多企业使用贡献边际会计来衡量成功，而不是传统的损益表格式。贡献边际会计是一种特殊的损益表格式，分别展示变动成本和固定成本。本模块讨论贡献边际会计相比传统损益表的优势，并概述简单贡献边际会计与多层次贡献边际会计的区别。
Name:Methods for preparing an income statement
Description:Companies do not only need to know costs of different products, but they also need to know their operating income - did we make a profit or did we face a loss? To calculate the operating income, companies prepare an income statement that compares total revenues and total costs. In this module, we show you how companies prepare income statements to link costs and revenues and to assess the company’s profitability.
Name:Absorption and variable costing
Description:Depending on how companies account for changes in inventories, we distinguish "absorption costing" and "variable costing". In addition, some companies structure their income statement according to the "nature of expense method", while others structure it according to the "cost-of-sales method". We explain both methods and discuss their advantages and disadvantages.
Name:Contribution-margin accounting
Description:Many companies use contribution margin accounting to measure success instead of the income-statement formats. Contribution margin accounting is a special income-statement format that displays variable and fixed costs separately. In this module, we discuss the advantages of contribution margin accounting over traditional income statements. Further, we outline the differences of simple contribution margin accounting and multi-leveled contribution margin accounting.
Companies do not only need to know the costs of different products, but they also need to know whether they gain a profit or realize a loss. We explain how companies use cost information to calculate their profit and assess their profitability. Depending on how companies account for changes in inventories, we distinguish "absorption costing" and "variable costing". In addition, some companies structure their income statement according to the "nature of expense method", while others structure it according to the "cost-of-sales method". We explain both methods and discuss their advantages and disadvantages.
