Cost Accounting هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

• Identify key components and terminologies and terminology utilized within cost accounting
• Compare and contrast process and job costing systems
• Differentiate between direct and indirect cost

• The advantages and disadvantages of using standard costing
• Calculate price, usage and overhead variances
• Determine the causes of over-applied or under-applied overhead  variances

• List the components of an operating and financial budgets
• Determine pricing for internal and external sales

• The advantages and disadvantages of an activity-based costing (ABC) system
• Identify cost drivers for manufacturing and service activities
• Calculate overhead rates using cost drivers
• compute allocation of overhead costs to cost pools, end products and services

• Distinguish among fixed, mixed, and variable costs
• Calculate a break-even point using the elements of cost-volume-profit (CVP)
• Prepare income statements using both variable and absorption costing