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所在平台: Udemy |
课程主页: https://www.udemy.com/course/unit-costing-and-tender-price/
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课程名称：单位成本核算与投标报价 课程概述： 本课程深入探讨单位成本核算的意义、方法、特性和目标。单位成本核算是工业生产中一种重要的成本核算方法，广泛应用于生产单一产品或连续生产的行业。通过学习，您将能够准确核算生产的总成本和单位产量的成本，了解其作为最简单成本核算方法的特点，并学会如何利用此方法来确定生产的利润或亏损。 课程内容详细介绍： 1. **单位成本核算（Unit Costing）**: * 定义：工业中用于单一产品或连续生产的成本核算方法。 * 核心：核算总成本和单位产量成本。 * 特点：是最简单的成本核算方法之一。 * 目标：确定生产利润或亏损。 * 方法：详细介绍单位成本核算的方法，包括材料消耗量的计算。 2. **不同成本核算方法**: * 列举了包括单位成本法、合同成本法、在制品成本法、分批成本法、作业成本法、部门成本法、成本加成法、目标成本法等多种成本核算方法。 3. **成本账户不应包含的项目**: * **财务收入**: 股息、利息、租金、资产买卖收益、佣金、股息等。 * **财务费用**: 融资利息、现金折扣、资本利息、员工赔偿、贷款利息、资产买卖损失、罚款、承销佣金、股票和债券贴现等。 * **利润分配**: 所得税、赠款、初步费用、沉没基金准备金等。 * **非正常项目**: 材料、人工、资产的非正常损失、非正常停工时间、非正常坏账、因设备过时导致的机器设备价值损失。 4. **成本报表 (Cost Sheet) 和成本报表与损益表 (Statement of Cost) 的区别**: * 学习如何编制成本报表（Cost Sheet）以展示生产成本。 * 理解成本报表与损益表（Statement of Cost）之间的异同。 5. **投标报价 (Tender Price)**: * 定义：一种展示预估生产成本和合理利润的成本报表。 * 学习如何确定投标报价。 * 介绍不同类型的预估成本报表，用于投标报价。 6. **间接费用 (Overhead) 的分类**: * **按性质分类**: 固定间接费用、变动间接费用、半变动间接费用。 * 提供固定和变动间接费用的示例。 本课程将帮助您全面掌握单位成本核算的基础知识，理解成本核算中的关键原则，并能将其应用于实际的投标报价工作中。
Meaning of unit costingContents: 1. It is a method of costing used in industry. 2. Where production of single product and continuous production. 3. Total cost and cost per unit of output is ascertained. 4. One of the simplest method of costing. 5. To ascertain the profit or loss on production.Different methods of cost accounting:1) Unit costing method 2) Contract costing method 3) Job costing method 4) Process costing method5) Batch costing method 6) Operating costing method 7) Multiple costing method8) Departmental costing method 9) Cost plus method10) Target costing methodCharacteristics of Unit CostingObjectives of Unit CostingMethod of Unit CostingCalculation of material consumed or Material usedITEMS NOT TO BE INCLUDED IN COST ACCOUNTS:[A] Financial Incomes: i. Dividend and interest received ii. Rent received iii. Profit on sale of assets and investments iv. Share transfer fees v. Commission received vi. Dividend received vii. Brokerage, Commission and Discount Received viii. Interest on Investment[B] Financial Expenses:i. Interest on Debenture ii. Cash Discount iii. Interest on capital iv. Compensation payable to Employees v. Interest on Loan vi. Loss on sale of Assets and Investments vii. Penalties and Fines viii. Underwriting Commission ix. Discount on shares and Debenture x. Expenses on Issue of shares[C] Appropriation of Profits: i. Income Tax and Wealth Tax ii. Dividend Paid iii. Donations iv. Preliminary Expenses v. Transfer to Sinking Fund[D] Abnormal Items: i. Abnormal Loss of materials, Labours, and Assets ii. Abnormal Idle Time iii. Abnormal Bad Debts iv. Loss in the Value of Machinery and Plant due to ObsolescenceStatement of CostCost SheetDifference between Cost Sheet and Statement of CostTender PriceContents: 1. Tender statement is a cost sheet 2. Which shows estimated cost of production 3. And a reasonable amount of profit.Meaning of Tender PriceDifferent types of estimated cost sheet for tender priceTypes of Overhead: (A) On the basis of Nature(B) On the basis of FunctionClassification on the basis of NatureExample of fixed overhead and variable overheadExample of semi-variable overhead
