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所在平台: Udemy |
课程主页: https://www.udemy.com/course/process-costing-c/
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课程名称：过程成本法（成本会计） 课程概述：本课程旨在讲解过程成本法的基本概念与应用，帮助学员理解如何通过该方法计算各个生产环节的销售价格和利润，并进行临界决策。 课程目标： 1. 能够计算每个过程结束时的销售价格。 2. 了解每个过程结束时的利润情况。 3. 学习作出自制或外购决策的能力。 4. 判定产品是否需要进一步加工或销售。 5. 确定每个过程的总成本及每单位成本。 过程成本法的应用领域包括： 1. 纺织厂 2. 糖厂 3. 化工行业 4. 石油行业 5. 水泥制造 6. 植物油加工 7. 石油精炼 8. 制皂业 9. 皮革行业 10. 酒精工业 11. 药品行业 12. 涂料行业 课程内容涉及正常损耗、异常损耗与异常收益的概念，具体包括： - 正常损耗的含义与记录 - 异常损耗与收益的定义及其财务处理 - 过程间利润的概念及其对成本隐私的维护 - 联产品和副产品的定义与处理 通过本课程，学员将能够深入理解过程成本法的各种计算与决策技巧，为在各个行业的应用打下坚实的基础。
Meaning of Process CostingObjective of Process Costing:1. Selling price at the end of every process can be calculated. 2. To find out profit at the end of every process. 3. Make or buy decision. 4. Sold or Further processing decision. 5. To find out the total cost and cost per unit of every process.Application of Process Costing:1. Textile mill2. Sugar mill 3. Chemical Industry4. Petroleum Industry 5. Cement Manufacturing 6. Vegetable Ghee Industry7. Oil refining8. Soap making9. Lather industry10. Distilleries Industry11. Drugs Industry 12. Paint industryFormat of Process CostingNormal Wastage, Abnormal Wastage and Abnormal Gain/EffectivenessMeaning of Wastage/Loss in Process(a) Normal Wastage/Normal lossMeaning of Normal wastageFormat of Normal Wastage AccountEntries of Normal wastage(b) Abnormal wastage/Abnormal lossMeaning of Abnormal wastageEntries of Abnormal wastageMeaning of Abnormal Gain in ProcessDisclosure Of Abnormal Wastage (Or) Abnormal GainCalculation of Amount of Abnormal Wastage Or GainsEntries of Abnormal GainInter Process ProfitMeaning of Inter Process ProfitContents of Inter Process Profit:1. To maintain secrecy of correct cost of process. 2. To know whether the cost of production competes with the market price. 3. To find out the efficiency of each process. 4. To know the profit included in each process. 5. To know whether a product should be processed internally or to be bought in the marketCalculation of Amount Transfer to P/LJoint ProductMeaning of Joint ProductBy-ProductMeaning of By-Product
