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joint product costing 联产品

主产品, 销售价格较高

By-products 副产品

次要产品, 销售价较低

Throughput accounting, 产量会计

短板, 适合短期的决策,类似于marginal costing. 

=revenue- totally variable cost( direct material)

throughput contribution 

Inventory valuation, 存货估价,is the purchase cost.

Theory of constraints

1identify the bottlenecks

2how to exploit the bottlenecks

3elevate the system's bottlenecks

4 bottleneck broken back to step1.

ratios of the bottlenecks

 

 

 

Environment costing 

[展开全文]
袁若姗 · 2018-08-24 · CIMA-P1-C3 0

absorption costing 

ABC, 作业成本法, 如房租,电,煤气,燃料等的费用, 起源于零售业的成本计算方法, 如运输,存储,销售这三个环节。 

DPP, DIRECT product profit =sales price-purchase price- overheads,

为什么使用ABC?

1, the overheads is getting big in modern business entity, such as R&D, IPR, Patent, not only limit to the utlity in manufacturing.

2. Diversity and complexity of products.

解题方法:Cost driver,作业动因 导致Cost pool作业中心

先找出cost driver, 用cost pool除以cost drvier, 再计算出相应的cost overhead 

ABC is for all overhead cost, it can be applied in services industry

but it is less value to small or simple business, and is impossible to allocate all overhead to specific activities; in all, the caculation is complex, and difficult to implement.

 

 

 

 

 

 

 

 

 

[展开全文]
袁若姗 · 2018-08-21 · CIMA-P1-C2 0

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