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所在平台: Udemy |
课程主页: https://www.udemy.com/course/introduction-to-cost-accounting-t/
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课程名称：成本会计导论 课程概述：成本会计的主要任务是确定产品、流程、项目等的成本，以确保在公司财务报表中报告正确的金额。同时，它还协助管理层进行组织的规划和控制，并通过特别分析帮助做出最佳决策。成本会计的重要部分涉及制造商产品的单位成本，以便在资产负债表上报告存货成本，并在损益表上报告销售成本。这通过制造间接费用的分配和运用流程成本法、作业成本法以及订单成本法等技术来实现。 成本会计帮助管理层通过运营预算、扩展运营的资本预算、标准成本及变动报告、转移定价等方法来规划和控制业务。特别分析涉及成本行为、成本-销售量-利润关系、自制或外购决策、产品销售价格、基于活动的成本计算等。 本课程将包括以下内容，并配有实例： - 识别与成本相关的术语，如固定成本、变动成本、半变动成本、直接成本、间接成本、间接费用、材料成本、成本动因率 - 确定和理解最基本的成本会计方法：标准成本法、ABC成本法、精益会计、边际成本法等，配有实例。 - 案例研究包括识别成本中心、成本单位、活动水平成本 - 理解成本分配和成本分摊的基础 - 成本分配和成本分摊的主要用途 - 成本分配与成本分摊的区别 - 识别质量成本的基础知识 - 质量成本的基础和未确定成本的影响 此课程适合对成本会计有兴趣的学生和专业人士，旨在为他们提供实用的理论知识和实际应用技巧。
Cost accounting is involved with the following:Determining the costs of products, processes, projects, etc. in order to report the correct amounts on a company's financial statements, andAssisting management in the planning and control of the organizationPreparing special analyses that assists in making the best decisionsA significant part of cost accounting involves the unit cost of a manufacturer's products in order to report the cost of inventory on its balance sheet and the cost of goods sold on its income statement. This is achieved with techniques such as the allocation of manufacturing overhead costs and through the use of process costing, operations costing, and job-order costing systemsCost accounting assists management to plan and control the business through budgeting for operations, capital budgeting for expanding operations, standard costing and the reporting of variances, transfer pricing, etc.Special analyses includes cost behavior, cost-volume-profit relationships, make or buy decisions, selling prices for products, activity-based costing, and more.This course will include the following sections with examples:Identifying Cost Related Terms such as Fixed Cost, Variable Cost, Semi-Variable Cost, Direct Cost, Indirect Cost, Overhead Costs, Material Costs, Cost Driver RateDetermining and understanding most fundamental Cost Accounting Methods Standard Costing with examplesABC Costing with examplesLean Accounting with examplesMarginal Costing with examplesExamples and case studies Identifying Cost Centers, Cost Units, Activity Level CostsUnderstanding the basics of Cost Allocation and Cost ApportoinmentThe main uses of Cost Allocation and Cost ApportoinmentThe differences between Cost Allocation and Cost ApportoinmentIdentifying the basics of Cost of Quality The basics of Cost of QualityThe effects of undetermined costs
