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所在平台: Udemy |
课程主页: https://www.udemy.com/course/materialcostcontrolling/
课程评论：没有评论
课程名称：材料成本的财务控制 课程概述： 我们周围的所有物质对象都是在生产场所（工厂和厂房）制造的。在这些地方，原材料、包装材料和消耗品等在转换过程中被转化为半成品，经过劳动、能源与设备运行的添加，最终成为成品。一般来说，制造企业以材料密集型为特征，原材料在总成本中所占比例可达60-70%。因此，对材料成本的报告、分析、规划和控制形成了一套重要的任务，这对现代企业至关重要。财务控制人员、分析师和生产经济学家负责解决这些任务。这类专业人员需要具备广泛的技能和能力，熟悉各种会计系统，并了解工厂各部门的范围、责任领域及相互关系。 在本课程中，您将学习以下内容： - 生产现场的典型配置（工厂布局） - 财务系统中材料模块的架构：存储位置、材料类型、材料流动等 - 标准/计划价格及其计算原理与对财务结果的影响（标准成本法） - 采购活动分析、采购价格差异（PPV） - 根据国际财务报告准则（IFRS）（IAS 2）进行库存会计和库存价值计算 - 库存重估过程 - 库存周转分析、必要储备的计算（冲减准备） - 盘点的类型及财务控制人员的作用 - 通过差异分析评估生产运营效率：使用差异、配方（BOM）差异 通过本课程，您将经历一个为期4个月的糖果厂商业周期。在此期间，您将与工厂一起： - 采购材料 - 生产半成品和成品 - 进行年度盘点 - 管理滞销库存 - 分析生产效率 - 准备和深入分析与材料成本相关的财务报表 本课程非常适合在制造环境中工作的人士：财务总监、生产现场控制人员、财务分析师、生产计划员，以及任何对该专业领域感兴趣的人士。虽然本课程不涉及会计，但在控制方面将提供极大的价值，对会计师也有帮助。
All the material objects that surround us are manufactured at production sites - factories and plants. In these places during the conversion process materials (raw materials, packaging, consumables etc.) are transformed into semi-finished products with the addition of labor, energy and equipment operation, and then into finished products.In general manufacturing businesses are material-intensive: the share of raw materials in total costs can reach 60-70%. That is why reporting, analysis, planning and control of material costs form an important set of tasks, that is critical for a modern enterprise.Financial controllers, analysts and production economists are the ones engaged in solving these tasks. Such specialists should have a wide range of skills and competencies, be familiar with variety of accounting systems, understand the scope of all plant departments, its responsibility areas and interrelations.In this course you will go through the following subject areas:Typical configuration of the production site (factory layout)Architecture of material module in financial systems: storage locations, material types, material movements, etc.Standard/planned prices, principles of its calculation and the impact on the financial result (standard costing methodology)Analysis of purchasing activity, what is PPV (purchase price variance)Inventory accounting and stock value calculation in accordance with IFRS (IAS 2). The process of stock revaluationAnalysis inventory turnover, calculation of necessary reserves (write-off provision)Types of inventory stock-takes, the role of the financial controllerAssessment of the production operational efficiency using variance analysis: usage variance, recipe (BOM) varianceThrough the course you will live a 4-month business cycle of a confectionery plant. During this time, together with the plant, you will: purchase materials, produce semi-finished products and finished goods, perform an annual stock-take, manage slow-moving inventories, analyze production efficiency prepare and deeply analyze financial statements related to material costsThe course is ideal for everyone who works in a manufacturing environment:financial directorscontrollers of production sitesfinance analystsproduction plannersas well as anyone who is interested in this professional area.This course is not on accounting, but on controlling - nevertheless, it would be of great value for accountants
