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所在平台: Udemy |
课程主页: https://www.udemy.com/course/process-costing/
课程评论：没有评论
课程名称：流程成本核算轻松学（面向 CA、ACCA、CMA、CPA、CIA 考生） 课程概述： 本课程专为希望掌握流程成本核算知识的 CA、ACCA、CMA、CPA 和 CIA 考生设计。流程成本核算适用于那些在生产产品或服务之前无法识别具体客户的组织。这些组织会先生产存货，待客户购买后进行销售。 确定产品或服务的生产成本，基本是将生产过程中产生的成本总和除以完成生产的单位数量。由于使用流程成本核算的组织无法将生产成本和产出追踪到特定的订单或客户，因此他们会追踪特定时间段（日、周、月等）内的成本和产出。 追踪时间段的挑战在于如何处理未完工的在制品。在将生产成本除以产出以创建会计和管理所需的单位成本指标之前，使用流程成本核算的组织需要解决这个问题。未完工在制品的问题可以通过使用“等量生产单位”来解决。 流程成本核算被用于生产流程中，使得将客户的产品或成本识别为“订单”在过程中变得不切实际。由于没有目标客户来追踪会计系统中的成本，流程成本核算方法使用生产时间段来汇总成本和产出，直到它们最终转移到产成品存货中。 这种方法的挑战在于，在生产周期开始和/或结束时，通常会有部分完工的产品或服务。处理这一挑战需要计算等量生产单位。然后，根据这些等量生产单位在生产过程中的流转来追踪成本。 本课程将通过一系列的计算，演示如何追踪已制造并转移的商品成本，以及如何计算在产品期末余额的价值。课程中将分别讲解先进先出法（FIFO）和加权平均法（W/A）两种流程成本核算方法。 教学大纲：无
Process costing is used by organizations that can't identify the customer before building the product or service. Instead, these organizations build inventory now that is sold later when customers purchase completed products. Determining the cost of producing a product or service basically involves summing up the costs going into the production process and dividing by the number of units that complete the process. Since organizations using process costing can't track production costs and production output to a particular job or customer, the costs and outputs are tracked to a period of time (a day, a week, a month, etc.).The challenge with using a period of time to track costs is the problem of partially complete units of work. Organizations with process costing systems need to solve this problem before production costs can be divided by output in order to create cost-per-unit measures needed in accounting and management processes. The challenge of partially complete units of work is handled by using "equivalent units" of production.Process costing is used by organizations with production processes that make it impractical to identify the customer's product or cost as a "job" during the process. Without a potential customer to target costs moving through the accounting system, the process costing method uses a production period of time to group together costs and output until they are eventually transferred to the finished goods inventory. The challenge in this approach is that there tends to be partially complete products or services at the beginning and/or end of a production period. Dealing with this challenge requires the computation of equivalent units of production. Cost are then tracked on these equivalent units as they move through the production process. This lesson worked through a series of computations to track costs of goods manufactured and transferred forward, and computations to measure the value of the ending balance in the work-in-process inventory account. Both the first-in-first-out (FIFO) and weighted-average (W/A) methods of process costing were demonstrated.
