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所在平台: Udemy |
课程主页: https://www.udemy.com/course/standard-costing-with-derived-formulae/
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**课程名称：标准成本核算与公式推导** **课程概述：** 本课程旨在教授学员如何进行标准成本核算，理解和计算标准成本与实际成本之间的差异（即费用差异）。标准成本是指企业在生产产品前预先确定的理想成本，即“应有成本”。当实际发生的成本与标准成本不符时，就会产生费用差异，这些差异可能是有利的（favourable）或不利的（unfavourable）。 **核心内容：** * **标准成本概念：** 解释什么是标准成本，以及它在企业成本管理中的重要性。 * **费用差异分析：** * 当实际总成本超过标准成本时，称为不利的费用差异。 * 当实际总成本低于标准成本时，称为有利的费用差异。 * **产品总成本构成：** 产品总成本由材料成本、人工成本和其他间接费用组成。 * **材料成本差异：** * **材料使用量差异（Material Usage Variance）：** 当实际使用的材料数量超过标准数量时产生不利差异。 * **材料价格差异（Material Price Variance）：** 当实际材料单价高于预定单价时产生不利差异。 * **材料混合差异（Material Mix Variance）：** 由于实际使用的材料组合与标准组合不同而产生的差异。 * **人工成本差异：** 课程还将介绍与人工成本相关的类似差异分析。 * **公式推导与应用：** 重点在于通过推导出的公式，系统地学习如何计算材料成本和人工成本的各项费用差异。 **学习目标：** 通过本课程的学习，学员将能够： 1. 理解标准成本核算的基本原理。 2. 掌握计算各种材料成本差异和人工成本差异的方法，并能运用推导出的公式进行实际计算。 3. 能够分析费用差异的产生原因，并为改进成本控制提供依据。 **适用人群：** 对成本会计、管理会计感兴趣的学生、财务人员、成本分析师以及任何希望深入了解标准成本核算和费用差异分析的专业人士。
Company determines some amount of cost in advance before production of the product. This cost in advance is called as standard cost. In other words standard cost is 'should be cost'. This is the cost that company should ideally be incur. However actual cost differs than standard cost and variance arises. These variances can be good or bad also called as favourable or unfavourable variances.If actual total cost incurred is more than predetermined standard cost then such type of cost variance is called as unfavourable variance. Similarly if actual total cost incurred is less than predetermined standard cost then such type of cost variance is called as favourable variance.Total Cost of the product basically comprised of total material cost plus total labour cost plus total other overhead expenses.In case of material cost if actual quantity used is more than predetermined standard quantity that means there is adverse variance. This variance is called as material usage variance.Similarly if actual price per quantity is more than pre determined price then also there is adverse variance. This variance is called as material price variance.Variance also arises due to difference in material mix actually used as compared to standard.Similar type of variances also arises in case of Labour Cost with different names.In this series we will learn how to calculate material cost and labour cost variances with the help of derived formulae.
