قیمت:5/304/000

مدت: 60 ساعت

پیش نیاز: گذراندن حسابداری مالی به زبان انگلیسی

 پنجشنبه 13 الی 17

مدرس دوره: جناب آقای دکتر موفقی

شرح درس:

Cost accounting and financialmanagement 

1- Aims of the syllabus

Introduction to cost and financialaccounting cost classification and nature of expenses cost elements, materials,labor. Over head Total cost unit cost profit per unit    

Cost Bookkeeping: interlacing and noninterlacing systems schedule   of cost ofgoods manufactured / Revenue production profit    

Problems

2- Job costingsystem

Absorbpotion Rates Absorbed Rate formaterial, units, Direct labour hours, Direct wages, machine hours under andover absorbed overhead Appling under and over absorbed overhead Appling underor over absorbed overhead to cost of goods manufactured and finished goods   preparing Job card 

Determining unit cost, unit profit andTotal profit

 Problems     

3- Process costing

Basics: no Beginning and ending BalanceAdvance: Beginning and ending balance using Average method. FIFO method

 Problems   

4- Standardcosting and variance analysis  

What is standard cost?

Standard card 

Direct material direct wages productionoverhead

Fixed overhead

Variances and variance analysis

Favorable and adverse variances

Material variances: total, price,

Lab our variance: total, rate, efficiency

Variable overhead variance

Fixed overhead variance

Reconciliation statement

Standard cost bookkeeping and standardprofit and loss

Problems

5- Overheadallocation

Direct, indirect (repeated), algebramethods allocation indirect cost to revenue areas

Allocation indirect cost on basis of areaS.Q.M

Allocation indirect cost on basis of numberof employees

Allocation services department's expensesto productions departments

Bookkeeping of allocation

Problems

6- Budgetary planning and control

The purposes of budgeting

The process of budgeting

The preparation of budgets

Sales budget

Production budget: material, labour,overhead budget

Administration budget

Selling budget

Investment budget: short term, middle term, long term

The master budget

Cash budget

Master profit and loss budget

Balance sheet budget

Problems

7-Ratios analysis

Liquidity, Activity, Debts, profitability Ratios andanalyzing 15 Ratios problems  

8-Break – even point

Break even analysis and decision – making calculating thebreak even point 

The margin of safety 

Target profit 

Marginal profit 

Selling price change 

Variable cast change 

Fixed over head change   

Drawing a basic break even chart

Break-even point of multiple productions Problems