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所在平台: Udemy |
课程主页: https://www.udemy.com/course/management-accounting-n/
课程评论：没有评论
**课程名称：** 管理会计，你所需要知道的一切 (Management Accounting, all you need to know) **课程概述：** 本管理会计课程旨在为学生、从业者和商界人士在各行业职业发展打下坚实基础。课程内容全面，涵盖如何准确核算所有相关投入费用，从而估算商品或服务的成本。 课程还将深入讲解库存的管理流程：订购、采购、收货、仓储以及向需要库存的单位或部门的转移。 此外，课程会详细介绍劳务会计，包括如何确定和计算薪酬及激励方案，并探讨劳务比例，以分析其产出与目标的关联性。 课程还将讲解与制成品相关的间接费用。我们将讨论所有费用的分摊方法，如何将费用分摊至负责其产生的部门，再进一步分摊至各部门生产的单位产品。当存在多种产品生产时，课程将教授如何实施成本的吸收。 最后，课程将探讨库存、劳务和间接费用的所有成本如何与价格相结合以实现利润。我们将考虑两种计算方法，这两种方法会对产品成本和利润产生不同的影响。
This management accounting course is prepared to help build a strong foundation for students, practitioners and business persons for a career in many industries. It is to provide full knowledge on how to estimate the cost of goods or services, by accurately capturing all expenses of relevant inputs.It also covers how inventories are ordered, procured, received, stored and then transferred to units or departments in need of them for their activities. The course treats the accounting for labour, i.e. how to determine and calculate remuneration and motivation packages. It will also discuss labour ratios to analyse their output in relation to a target.Indirect expenditures related to products manufactured will also be lectured on. Here we discuss the allocation of all expenses incurred and how they will be allocated over departments responsible for its build-up and then allocated over a unit of product manufactured in those departments. When there are multiple products produced, it will teach how the absorption should be implemented.We also move to discuss how all the costs of inventory, labour and overheads come together against the price to lead to profit.We will be considering two concepts in calculating this, both of which have different impacts on the cost of the product and profit.
