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所在平台: Udemy |
课程主页: https://www.udemy.com/course/operating-costing-b/
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Coursera课程“运营成本核算”总结： 本课程深入探讨了运营成本核算这一重要的成本核算方法，它主要应用于服务行业，旨在精确了解服务提供的成本和利润。 **核心内容涵盖：** * **定义与范畴：** * 运营成本核算是一种成本核算方法。 * 广泛应用于服务行业，例如交通运输、教育、医疗、软件、BPO、保险、银行、电力、电影、酒店、食堂、马戏团、D2H、电信、互联网、旅游、图书馆、燃气等。 * 其核心在于计算提供服务所花费的总成本和单位成本，并据此确定服务的定价。 * 本文档特别聚焦于道路运输，涵盖客运和货运。 * **运营成本核算的目的：** * 计算车辆运营成本，并为客户使用服务定价。 * 确定租赁车辆的盈利能力。 * 对比使用自有车辆与使用其他运输方式的成本。 * 识别不同路线的盈利能力。 * 与竞争对手的成本进行比较。 * 确保车辆的维修和保养支出处于可控状态。 * **运输成本核算：** * **客运：** 包括公交、铁路和航空。 * **货运：** 分为绝对吨公里和商业吨公里。 * **成本分类：** * 固定成本（或称固定费用） * 变动成本（或称运行费用） * **核算报表与公式：** * 将展示用于核算运营成本的报表。 * 将介绍计算折旧（年度折旧和每公里折旧）以及吨公里的相关公式。 本课程为理解服务行业成本管理和效益分析提供了坚实的基础。
Contents 1. It is a method of costing 2. Used in service sector 3. To know the cost and profit of service 4. Service sector includes: Transport, Education, Hospital, Software, B.P.O, Insurance, Banking, Electricity, Cinema, Hotel, Canteen, Circus, D2H , Telecom, Internet, Tourism, Library, Gas,Meaning of Operating costing method: The term transport includes all modes of transport like air, water, rail and road. However, the present discussion is confined to road transport only. Road transport includes both passenger transport and goods transport. It renders services of carrying goods and passenger from and to the places, goods and passengers may be caried out by truck, buses, tempos and taxis, etc. In this costing, cost per unit is calculated in term of running kilometers of passenger kilometers or ton kilometers. Some institution do not produce goods but provide services to customer. The process of calculating the total cost and per unit cost on the basis of amount spent by such institution on providing services and then determining per unit selling price on this basis, is known as ‘operating costing' or ‘service costing'. The amount spent by such institution for providing services is known as operating cost or service cost. Objectives of Operating Costing:1. Finding out the cost of operating the vehicles and determine the prices to be charged for the usage of service by customers.2. To determine the profitability of vehicles taken on hire. 3. To compare the cost of using own motor vehicles and that of using others forms of transport. 4. To rind out profitability of various route.5. To compare own cost with the costs of other competitors. 6. Ensuring that repairs and maintenance expenditure of the vehicles is under control.Transport costing: Transport costing can be divided under Two heading as follows (1) Passenger transport (2) Goods transportPassenger transport: Passenger transport is divided into three parts:- (1) Bus transport (2) Railways (3) AirlinesTypes of cost: It can be classified as follows: a) Fixed cost or standing charges b) Variable cost or running charges Statement showing operating costStatement showing total operating costFormula: Depreciation per annum and Depreciation per KilometerGoods Transport: transport is divided into three parts:-(1) Absolute ton km (2) Commercial ton kmFormula: Absolute ton Km and Commercial ton Km
