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所在平台: Udemy |
课程主页: https://www.udemy.com/course/standard-costing-student-edition/
课程评论：没有评论
**课程名称：** 标准成本法（学生版） **课程概述：** 本课程共计4.5小时，旨在深入讲解标准成本法的核心概念，包括标准成本差异的分析、财务报表的核对以及账务处理。课程共包含6个视频，每个视频时长约45分钟。 **视频内容详解：** * **视频1：标准成本法概述** * 学习标准成本法的基础知识，建立对该主题的逻辑理解和背景认知。 * **视频2：材料差异分析** * 掌握计算所有相关的材料差异的方法，并学习如何将预算成本与实际成本进行核对。 * **视频3：人工和变动成本差异分析** * 与材料差异类似，本视频将讲解人工和变动成本差异的计算及预算成本与实际成本的核对。 * **视频4：固定成本差异分析** * 区分变动成本法和吸收成本法，学习两种成本计算系统下的固定成本差异，并进行预算与实际成本的核对。 * **视频5：销售差异分析** * 从价值和利润两个维度分析销售差异，并学习如何将预算利润、标准利润与实际利润进行核对。 * **视频6：习题讲解** * 教授如何理解和解答标准成本法相关的习题。
This course comprises 4 1/2 hours of teaching on Standard cost variances, the reconciliation of statements and ledger accounts.There are 6 videos in total of approximately 45 minutes each.Video 1 - Standard costing overview. This video will teach you the fundamentals of Standard costing in a logical manner that will give you understanding and context to the subject.Video 2 - Material variances. Here you will learn how to calculate all the relevant material variances and how to reconcile Budget cost to Actual cost.Video 3 - Labour and Variable cost variances. As per Material - variances plus reconciliation.Video 4 - Fixed cost variances. You will learn the difference between variable and absorption costing systems, the variances for each one and the reconciliation of Budget to Actual.Video 5 - Sales variances are analysed by value and by profit plus the reconciliation of Budget profit to Standard profit to Actual profitVideo 6 - Tutorial questions. In this session I will teach you how to read a question and how to answer a Standard costing question.
