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所在平台: Udemy |
课程主页: https://www.udemy.com/course/costing-and-cost-accounting/
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课程名称：成本与管理会计 课程概述：欢迎参加Uplatz的成本与管理会计课程。根据英国成本与工作会计师协会的定义，成本计算的基本定义是“确定成本的技术和过程”。这还可以描述为对支出进行分类、记录和适当分配，以确定产品或服务的成本，并提供适当安排的数据，以便进行管理控制和指导。 成本会计是一种会计方法，记录并分析完成任何过程、项目或产品所涉及的所有成本。这种分析有助于管理层做出战略决策。成本会计使用多种技术，使组织实现成本效益。Uplatz提供此全面课程，涵盖成本与管理会计。 产品成本计算是确定生产商品和服务所需现金的两种会计方法之一。公司选择使用哪种会计技术会对其如何解读财务数据和做出商业决策产生深远影响。对于缺乏现代制造设施的企业，产品成本计算更加合适，而大型生产方法则更适合使用成本会计。 产品成本计算是确定与公司产品创建相关的所有商业费用的会计过程。这些费用包括原材料采购、工人工资、生产运输费用和零售存货费用。公司利用这些总成本规划各种商业战略，包括定产品价格和制定促销活动。同时，产品成本计算亦用于寻找降低生产成本的方法，以最大化利润。 作业成本法是一种允许企业针对单个项目追踪成本的会计工具。通过累积特定项目的劳动、材料和间接费用，来计算作业成本。成本会计则是收集、分类和记录与完成商业目标或特定公司项目相关的所有成本的过程。企业利用成本会计分析完成商业任务后收集的数据，以确定所创建产品的公平价值或售价。 成本会计的优点在于其克服了与现代制造技术或单件库存组件调节预测相关的问题。这使得成本会计能够提供关于每个生产阶段成本的详细报告，从而帮助组织有针对性地进行成本削减或效率提升。此外，成本会计专注于生产商品所花费的现金，这意味着使用成本会计的企业将资金视为影响其生产商品和服务能力的单一因素。 成本计算的目标包括：准确确定每件物品的成本、控制工人工资的成本、为确定产品售价提供信息、检测浪费、减小制造总成本、在成本较高时建议设计变更、帮助制定定价政策等。 成本的一般要素包括：材料、劳动和其他费用，并可进一步细分为直接成本和间接成本。 课程大纲包括：成本与管理会计、材料成本计算、员工成本、吸收成本法、基于活动的成本计算、成本会计系统、成本表、作业与合同成本计算、联产品与副产品、单位与批次成本计算、预算成本计算、边际成本计算、过程与作业成本计算、服务成本计算、标准成本计算、特定行业成本管理、定价决策、部门间转移定价、成本管理技术及决策制定等。
A warm welcome to the Cost & Management Accounting course by Uplatz.Costing, as defined by the Institute of Cost and Works Accountants, England is basically "The technique and process of ascertaining costs." It can also be described as classifying, recording and appropriate allocation of expenditure for the determination of the costs of products or services, and for presentation of suitably arranged data for the purposes of control, and guidance of management.Cost Accounting is a method of accounting wherein all the costs involved in performing any process, project or product are noted and analyzed. Such analysis helps the management in taking strategic decisions. Cost accounting uses various techniques to make an organization cost effective.Uplatz provides this comprehensive course on Costing and Cost & Management Accounting.Cost accounting and product costing are two accounting methods for determining the cash needed to create goods and services. A company's decision to use either accounting technique can have lasting implications on how the business interprets financial data and makes business decisions. Product costing may work better for a business lacking modern manufacturing facilities, while cost accounting better suits a company using large-scale production methods.Product costing is the accounting process of determining all business expenses pertaining the creation of company products. These costs can include raw material purchases, worker wages, production transportation costs and retail stocking fees. A company uses these overall costs to plan a variety of business strategies, including setting product prices and developing promotional campaigns. A company also uses product costing to find ways to streamline production costs to maximize profits. For example, choosing raw materials that are more cost-effective can allow a company to increase profit from retail sales by lowering its product creation costs.Job costing is an accounting tool that allows businesses to track costs by individual jobs. Job costing is calculated by accumulating the cost of labor, materials and overhead for a specific project.Cost accounting is the process of collecting, classifying and recording all the costs associated with accomplishing a business objective or particular company project. A business uses cost accounting to analyze data collected from completing a business task to determine the fair value or selling price of the product created from that task. Cost accounting can also help a company streamline its production process to reduce costs and return a greater profit on individual product sales.Advantages of Cost AccountingCost accounting overcomes the problems associated with adjusting projections to suit modern manufacturing techniques or counting individual inventory components. This allows cost accounting to deliver detailed reports regarding the cost of each phase of production. An organization can use these reports to specifically target areas of the company for cost reduction or efficiency improvement. Additionally, cost accounting focuses solely on the cash spent to create goods as an economic factor of production. This means a business using cost accounting views money as the single factor affecting the company's ability to produce goods and services.Goals of CostingTo determine the exact cost of each article.To determine the cost incurred during each operation to keep control over workers' wages.To provide information to ascertain the selling price of the product.To supply information for detection of wastage.It helps in reducing the total cost of manufacture.It suggests changes in design when the cost is higher.To help in formulating the policies for charging the prices of the product.To facilitate preparation of estimate for submitting the rates in tenders or quotations.To compare the actual cost with the estimated cost of the component.Elements of CostIn general, the costs are divided into:MaterialLaborOther expensesEach of these costs can then be further classified into direct and indirect costs.Costing and Cost Accounting - Course SyllabusCost and Management AccountingMaterial CostingEmployee CostOverheads - Absorption Costing MethodActivity Based CostingCost Accounting SystemCost SheetJob & Contract CostingJoint and By-productUnit & Batch CostingBudget CostingMarginal CostingProcess & Operating CostingService CostingStandard CostingCost Management for specific sectorsPricing DecisionDivisional Transfer PricingCost Management TechniquesDecision Making
