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所在平台: Udemy |
课程主页: https://www.udemy.com/course/marginal-costing/
课程评论：没有评论
本课程名为“边际成本法”（MARGINAL COSTING），旨在帮助学生和职场人士掌握可变成本、固定成本、边际成本核算技术，并学习如何运用这些知识通过更好的决策来提升企业利润。 课程内容涵盖： * **贡献毛益（Contribution Margin）**：理解贡献毛益的概念，计算贡献毛益比率，并利用其快速计算盈亏平衡点销售额和目标利润所需的销售额。 * **盈亏平衡分析（Break-Even Analysis）**：深入理解盈亏平衡的概念及其在业务决策中的应用。 * **安全边际（Margin of Safety）**：学习安全边际的概念，了解其在评估企业稳健性方面的作用，并认识到更高的安全边际意味着企业更能应对未来不确定性。 * **限制因素（Limiting Factor）**：探讨如何识别和管理限制因素，以最大化利润。 * **自制或外购决策（Buy or Make Decisions）**：学习如何运用边际成本概念来分析自制或外购的决策，从而优化成本和利润。 * **成本性质及影响**：课程始于介绍成本的自然属性、成本的可变性及其对总成本和利润的影响。 * **利用边际成本做出决策**：在课程的最后部分，将重点讲解如何运用整个边际成本核算技术来制定决策，以最大化企业利润。 本课程特别适合商科、MBA、CA、CS、CWA、CPA、ACCA等专业的学生，以及任何希望通过成本管理提升业务盈利能力的人士。课程将通过大量练习题来巩固学习效果，并以清晰易懂的方式进行讲解。
This course is intended for all the students and working people who need to understand about the variable costs, fixed costs, marginal costing technique, and how this is a great tool to increase your business profits by better decision making approach. We will learn about contribution margin, break-even analysis, concept of margin of safety, limiting factor, buy or make decisions. Applying these concepts into your day to day business can create remarkable difference in your profitability. This course is also suited to all students of commerce, MBA, CA, CS, CWA, CPA, ACCA who have this topic in their curriculum. Along with course, we shall solve lot of questions to understand our learning in a better way. The course starts by introducing the audience to the concept of nature of costs, their variable nature and impact of the same on the total costs, and resultant profits.We then move to understand the idea of contribution, computing the contribution ratio and using it to easily arrive at various points - Break-even sales, Required Sales for a target profit.After this, we move on to understand the concept of margin of safety which is very useful to understand the strength of a business. More the margin of safety, the better a firm is placed to deal with uncertainty of future.We then move on to understand how the whole marginal costing technique can be used to make decisions in order to maximise our bottom-line i.e. profits.You would surely like the lucid and simple way in which the whole course is delivered.
