|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/cost-accounting-using-standard-costing-flexible-budget/
课程评论：没有评论
课程名称：成本会计：标准成本与弹性预算 课程概述：本课程旨在帮助学员理解成本会计的重要工具——标准成本和弹性预算。标准成本用于确定产品应有的成本，如果实际成本超过预期成本，标准成本系统能够指出偏差的原因。 标准成本的特点包括： - 在特定工作条件下预先确定成本。 - 计算标准机器时间、劳动时间和材料的标准数量，并分析未来市场价格标准的趋势。 - 有助于进行差异分析。 - 在固定销售价格的同时提供库存和在制品的估值。 - 确定材料、劳动和间接费用的成本。 - 测量实际成本。 弹性预算提供合理的比较。实际成本与预算成本在准备弹性预算时的实际活动下进行比较，弹性预算承认可变性概念。弹性预算有助于评估部门在达到的活动水平上的绩效。不同活动水平下的成本核算成为可能，也有助于价格的确定和报价的准备。 弹性预算适用于以下情况： - 难以预见的新组织； - 由于季节性或需求变更而活动水平变化的企业； - 基于时尚变化的行业； - 不断推出新产品的单位； - 从事造船业务的企业。 通过本课程，学员将深入理解这两种成本会计工具在各种商业环境中的应用及重要性。
This course helps in understanding the important Tools of Cost Accounting- Standard Costing & Flexible BudgetStandard costing tells us what should be the cost of the product and if the actual cost exceeds the projected cost, the standard costing system can point to the reason of deviation.Salient Features of Standard Costing· Standard costing includes pre-determination of costs under specific working conditions.· In this process, the standard quantity of machine time, labor time, and material is calculated and the future market trend for price standards is analyzed.· Standard costing helps in variance analysis.· Along with fixation of sale price, it also provides valuation of stock and work in progress.· Material, labor, and overheads cost are ascertained.· Actual cost is measured.Flexible budget provides logical comparison. The actual cost at the actual activity is compared with the budgeted cost at the time of preparing a flexible budget. Flexibility recognizes the concept of variability.Flexible budget helps in assessing the performance of departments in relation to the activity level achieved. Cost ascertainment is possible at different levels of activities. It is also useful in fixation of price and preparation of quotations.Flexible Budget is useful in:the new organizations where it is difficult to foresee,the firms where activity level changes due to seasonal nature or change in demand,the industries based on change of fashion,the units which keep on introducing new products, andthe firms which are engaged in ship-building business.
