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所在平台: Udemy |
课程主页: https://www.udemy.com/course/introduction-to-cost-management/
课程评论：没有评论
课程名称：成本管理导论 概述：成本管理在制造和服务行业中都起着重要作用。有效的成本管理能够帮助组织提升资源利用率、生产力和利润率。一个良好的成本管理系统支持组织实现其目标与任务，为管理者提供数据，以便在短期内实现盈利并在长期内保持竞争优势。企业总是关注降低成本和提高产品/服务质量。为了在当代商业环境中获得成功，需要采用一些新的成本管理技术。 本课程介绍了几种关键的成本管理技术：作业成本法主要关注在产品创造过程中的各项活动，成本首先被追踪到这些活动上，然后再分摊到具体产品；基准测量是了解其他企业成功因素的一种工具，同时也是收集成本标准/性能和流程结构信息的技术；约束理论旨在找出生产过程中的瓶颈并加以消除，强调除了强化价值链中最薄弱环节的活动均属浪费；后冲成本法则重新定义了会计交易的时间点，以减轻原材料和在制品库存；平衡计分卡是将各种重要绩效衡量系统整合为战略组合的模型，系统地将组织的战略转化为明确的目标、指标、目标和行动计划，并以关键指标进行组织。 本课程旨在帮助参与者深入了解成本管理的基本概念及其在企业中的应用。
Cost management is used both by manufacturing and service sectors. Efficient cost management helps those organizations in increasing resource, productivity and margins. Cost management system supports the organization in achieving its goals and objectives. A good cost management system provides data to managers in achieving short-term profitability and maintaining a competitive position in the long-term.Companies always think of reducing their costs and improving the quality of their product/services. To be successful in the contemporary business environment, certain new cost management techniques were used. Activity based costing focuses mainly on the activities that are performed when creating a product - The costs are first traced to activities and then to products. Benchmarking is a tool through which the success factors of other firms are known. It is also a technique of collecting information on cost standards/performance and process structures. Theory of constraints aims at finding out the bottlenecks involved in the production process and removes them. Theory of constraints explains that the activities that are performed other than strengthening the weakest link of the organization's value chain will be a waste of time and effort. Back flush costing redefines the point at which accounting transactions are made to alleviate raw material and work-in-process inventories. Balanced scorecard is one of the models which emphasizes the linkage of various types of important performance measurement system into a strategic bundle. It is the first systematic performance measurement system that renders an organization's strategy into clear goals, measures, targets, and initiatives organized by key measures.
