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所在平台: Udemy |
课程主页: https://www.udemy.com/course/variable-absorption-and-activity-based-costing/
课程评论：没有评论
Coursera课程《变动成本、吸收成本和作业成本法》摘要： 本课程面向本科或研究生管理会计专业的学生，深入探讨变动成本法、吸收成本法和作业成本法（ABC）。 **课程重点包括：** 1. **变动成本与固定成本的应用：** 理解在变动成本法和吸收成本法下，变动成本和固定成本的基本应用。 2. **期末存货水平变化的影响：** 分析期末存货水平在变动成本法和吸收成本法下的变动，以及这些变化对利润表和资产负债表的影响。 3. **预定分配率的应用：** 学习如何在吸收成本法和变动成本法系统中应用预定分配率。 4. **利润调节：** 掌握如何调节吸收成本法利润与实际利润，以及变动成本法利润与吸收成本法利润在不同期间的差异。 5. **作业成本法（ABC）方法论：** 讲解ABC方法，包括将制造费用分配到成本动因和成本库，并比较ABC利润与变动成本法和吸收成本法利润。 6. **应试技巧：** 指导如何解读和回答考试题目，并通过一系列难度递增的ABC题目，教授如何将其他管理会计知识融于ABC、变动成本法和吸收成本法的应用中。
This course has been designed for students studying Managerial Accounting at the under-graduate or post-graduate level.The topics covered are - Variable, Absorption and Activity based systems.You will learn the following -1. The fundamental application of variable and fixed costs under variable and absorption costing2. Increasing and decreasing closing stock levels under variable and absorption costing. Effect of changing stock levels to the Income statement and the Balance sheet 3. How to apply pre-determined recovery rates under absorption and variable costing systems4. How to reconcile absorption profit to absorption profit over two periods as well as variable to variable and absorption to variable profit5. Activity Based costing methodology and the application of manufacturing costs to cost drivers and to cost pools. Comparison of ABC profit to variable and absorption profit.6. How to read and answer examination questions. I will take you through several ABC questions with increased difficulty, teaching you how to integrate other managerial accounting topics into ABC, variable costing and absorption costing.
