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所在平台: Udemy |
课程主页: https://www.udemy.com/course/unit-costing/
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课程名称：单位成本核算 课程概述： 本课程介绍单位成本核算（Unit Costing）的概念、意义及其在工业生产中的应用。我们将探讨单位成本核算与财务会计和成本会计的区别，列举不同的成本核算方法，并重点讲解单位成本核算的关键特征。 课程内容： 单位成本核算是用于单品生产和连续生产行业的成本核算方法。通过此方法，可以准确核算总成本和单位产品成本。本课程将展示这是最简单的成本核算方法之一，旨在帮助您了解如何计算生产的利润或亏损。 课程目标： * 了解总成本和单位成本的计算方法。 * 清晰地展示总成本构成。 * 通过扣除销售成本来计算利润。 * 提供产品成本的比较信息。 * 明确各成本构成在总成本中所占的比例。 * 确定产品的销售价格或投标价格。 适用行业： 纺织、砖块、牛奶、纸张、糖、水泥、煤炭、葡萄酒、矿业、钢铁等。 单位成本核算方法： 我们将学习成本表（Cost Sheet）、成本计算表（Statement of Cost）和生产成本账户（Production Account）这三种主要方法。此外，还将重点讲解如何计算已消耗或已使用的材料。 成本核算中不包含的项： 课程将明确指出财务收入、财务费用、利润分配、非常项目等不应包含在成本核算中的项目。 成本计算表的意义与特征，成本表的意义与特征，以及成本表与成本计算表之间的区别也将进行深入分析。 课程包含大量实际操作题，从问题1到问题15及更多，帮助巩固所学知识。
Meaning of Unit Costing.Difference between Financial accounting and Cost accounting.Different methods of Cost Accounting.Characteristics of Unit Costing.Contents of Unit Costing: It is a method of costing used in industry. Where production of single product and continuous production. Total cost and cost per unit of output is ascertained. One of the simplest method of costing. To ascertain the profit or loss on production.Objectives of Unit Costing: To know Total cost and Per unit cost. To Depict total costs. To find out profit after deduction cost of sales. To Provide comparative info. about the cost of product. To know the proportion of each component of cost in total cost. To determine the selling or tender price.Name of Suitable Industries: Like Textile, Bricks, Milk, Paper, Sugar, Cement, Coal, Wine, Mine, Steel etc.Method of Unit Costing: Cost Sheet, Statement of Cost and Production Account.Calculation of material consumed or Material used.ITEMS NOT TO BE INCLUDED IN COST ACCOUNTS: Financial Incomes, Financial Expenses, Appropriation of Profits, Abnormal Items.Statement of Cost: Meaning, Characteristics.Cost Sheet: Meaning, CharacteristicsDifference between Cost Sheet and Statement of Cost.And many Practical Problems: Practical problem 1 2 3 4 5 6...15 etc.
