Cost Allocation and Process Costing

HRODC Postgraduate Training Institute
In Central London (Grossbritannien)

£ 4.000 - (4.766 )
zzgl. MwSt.

Wichtige informationen

  • Kurs
  • Central london (Grossbritannien)
  • Dauer:
    5 Days
  • Wann:
    Freie Auswahl
Beschreibung

Suitable for: This course is designed for: Chartered Accountants, Certified Accountants, Licensed Accountants, Cost Accountants, Management Accountants, Organisational Decision-makers, Inventory Managers, Quality Managers, pricing Specialists, balanced Scorecard Specialists, Etc.

Wichtige informationen

Voraussetzungen: Degree or Work Experience

Veranstaltungsort(e)

Wo und wann

Beginn Lage
Freie Auswahl
Central London
Carburton Street, W1W 5EE, London, Grossbritannien
Plan ansehen

Was lernen Sie in diesem Kurs?

IT
Joint
Accountants
Allocation of Support Department Costs
Common Costs

Themenkreis

Course Contents, Concepts and Issues

Allocation of Support Department Costs, Common Costs and Revenues

  • Allocating Costs of a Supporting Department to Operating Departments
  • Methods to Allocate Support Department Costs
  • Allocation Method Trade-Offs
  • Allocation Bases
  • Comparative Allocation Bases Illustrated
  • Methods of Allocating Support Costs to Production Departments
  • Choosing Between Methods
  • Allocating Common Costs
  • Methods of Allocating Common Costs
  • Cost Allocations and Contracting
  • Revenue Allocation and Bundled Products

Cost Allocation: Joint Products and By-Products

  • Joint Cost Terminology
  • Examples of Joint Cost Situations
  • Joint Process Overview
  • Reasons for Allocating Joint Costs
  • Joint Cost Allocation Methods
  • Method Selection
  • Sell-or-Process Further Decisions
  • Sell-or-Process Further Flowchart
  • By-products
  • Comparative Income Statements for Accounting for By-products

Process Costing

  • Job vs. Process Costing
  • Process Costing
  • Five-Step Process-Costing Allocation
  • Equivalent Units
  • General Ledger Cost Flows Illustrated
  • Result of the Process (As Before)
  • Transferred-In Costs
  • Hybrid Costing Systems

Zusätzliche Informationen

Cost Allocation and Process Costing - Leading to Diploma-postgraduate, Progressing to Postgraduate Diploma, Accumulating to Ma, Mba, Msc, Incorporating Allocation Bases, Revenue Allocation and Bundled Products, Joint Products and By-products, Job Costing Vs. Process Costing (london)