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所在平台: Udemy |
课程主页: https://www.udemy.com/course/output-costing-unit-costing/
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**课程名称：** 成本与管理会计(CMA)中的产出成本核算 **课程概述：** 本课程旨在深入讲解产出成本核算（也称为单一成本核算或单位成本核算）这一成本会计方法。产出成本核算适用于连续生产同一种产品或同类型产品的企业，通过将总生产成本除以生产单位数量来计算单位产品的成本。 **课程内容包括：** * **产出成本核算的概念：** 理解产出成本核算的核心原理和适用范围。 * **成本计算表的构建：** 学习如何编制成本计算表，系统展示各项成本。 * **关键成本项目的计算：** * **要素成本 (Prime Cost)：** 计算直接材料、直接人工和直接费用。 * **工厂成本 (Factory Cost)：** 包含要素成本和制造费用。 * **生产成本 (Cost of Production)：** 指工厂成本加上管理费用（通常）。 * **已售产品成本 (Cost of Goods Sold - COGS)：** 计算已售出产品的成本。 * **销售成本 (Cost of Sales)：** 包含已售产品成本和销售及分销费用。 * **比较成本表：** 学习如何制作比较成本表，分析不同时期或不同产品的成本差异。 * **投标制问题：** 掌握在投标定价场景下应用产出成本核算的技巧。 * **典型问题与案例研究：** 通过实际案例学习和解决在产出成本核算过程中可能遇到的各种问题。 **适用行业：** 本课程方法适用于砖、糖、布匹、煤炭、水泥、渔业、食品罐头、采石业、种植业等进行连续性生产、产品同质化的行业。 **学习目标：** 学完本课程后，学生将能够： * 理解产出成本核算的基本概念和重要性。 * 熟练构建和解读成本计算表。 * 准确计算各项成本，包括要素成本、工厂成本、生产成本、已售产品成本和销售成本。 * 运用比较成本表进行成本分析。 * 解决与产出成本核算相关的实际业务问题，特别是在投标定价情境下。
Unit or output costing is that method of costing in which cost are ascertained per unit of a single product in a continuous manufacturing activity. Per unit cost is calculated by dividing total production cost by number of units produced. This method is known as ‘single costing' as industries adopting this method manufacture, in most cases, a single variety of product. This method is also known as ‘unit costing', as not only the cost of the total output, but also the cost per unit of output is ascertained under this method. Under this method cost units are identical. This method is also called ‘output costing', as cost is ascertained for the total output of a product. Unit Cost Accounting is such a method of cost ascertainment which is based on production unit. It is applicable where the production work is done continuously and the units are of same types or manufactured identical. Output costing is a method of costing under which there is the costing of a single product which is produced by a continuous manufacturing activity. Though under this method of costing a single variety of product is manufactured, it may vary in respect of size, grade and colour. The example of industries which make use of this method of costing are - brick, sugar, cloth, coal, cement, fisheries, food canning, quarries, plantation industries, etc. In this course, the students will learn:Concept of output CostingConstruction of Cost SheetCalculation of Prime CostFactory CostCost of ProductionCost of Goods Sold (COGS)Cost of SalesComparative Cost SheetTender Based ProblemsTypical Problems & Case Studies
