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所在平台: Udemy |
课程主页: https://www.udemy.com/course/services-and-operation-costing/
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**课程名称：** 服务与营运成本核算 (Services and Operation Costing) **课程概述：** 本课程是特许公认会计师公会 (ACCA) “管理会计”科目（知识水平）的一部分。管理会计旨在帮助企业内部管理者做出明智决策，也称为成本会计，它涵盖识别、分析、解读和沟通信息以实现企业目标的过程。 您将学习管理会计技术，支持管理者在各种业务情境下进行规划、控制和监控绩效。课程旨在培养您对管理会计技术的知识和理解，以支持管理者的规划、控制和绩效监控。 本课程（Management Accounting (MA)/(FMA)）引入了用于支持决策的管理会计元素。课程内容从管理信息的性质、来源和目的入手，然后介绍数据分析和统计技术。接着，课程将深入探讨成本会计和企业中使用的成本核算技术，这些是任何管理会计师的必备知识。课程还涵盖预算编制、标准成本法和差异分析，这些是将业务活动进行规划和控制的重要工具。最后，课程将介绍衡量和监控组织绩效的方法。 **完成课程后，您将能够：** A. 解释管理信息的性质、来源和目的。 B. 解释和分析数据分析及统计技术。 C. 解释和应用成本会计技术。 D. 编制用于规划和控制的预算。 E. 将实际成本与标准成本进行比较，并分析任何差异。 F. 解释和应用绩效衡量方法，并监控企业绩效。 **本课程主要涵盖：** * **第 10 章：** 服务与营运成本核算 (Services and Operation Costing) * **第 11 章：** 替代性成本核算原理 (Alternative Costing Principles)
ACCA is one of the fastest growing association, of Chartered Accountants of UK. In this course, we are providing one of the subject, (Management Accounting) of its first level called as Knowledge Level. Management accounting helps managers within a company make decisions. Also known as cost accounting, management accounting is the process of identifying, analyzing, interpreting and communicating information to managers to help achieve business goals. You'll develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts. Overall aim is to develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts. The syllabus for Management Accounting (MA)/(FMA), introduces candidates to elements of management accounting which are used to make and support decisions. The syllabus starts by introducing the nature, the source and purpose of management information followed by the statistical techniques used to analyse data. Then the syllabus addresses cost accounting and the costing techniques used in business which are essential for any management accountant. The syllabus then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business activities. The syllabus concludes with an introduction to measuring and monitoring the performance of an organisation.On successful completion of this exam, candidates should be able to:A Explain the nature, source and purpose of management informationB Explain and analyse data analysis and statistical techniquesC Explain and apply cost accounting techniquesD Prepare budgets for planning and controlE Compare actual costs with standard costs and analyse any variancesF Explain and apply performance measurements and monitor business performance.You will study chapter 10 - Services and Operation Costing and Chapter 11 - Alternative Costing Principles
