حسابداری صنعتی و مدیریت مالی به زبان انگلیسی
| مدت: |
60 ساعت |
| دروس پیش نیاز : |
گذراندن حسابداری مالی به زبان انگلیسی |
| تاریخ شروع: |
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| روز ها و ساعات تشکیل: |
پنجشنبه 13 الی 17 |
| مدرس دوره: |
دکتر موفقی
|
| هزینه شرکت در دوره: |
2.000.000 ریال |
| مدارک مورد نیاز جهت ثبت نام: |
کپی شناسنامه و فیش بانکی به حساب 0105775181004 بانک ملی- به نام مؤسسه آموزشی و پژوهشی اتاق بازرگانی ایران |
| ثبت نام الکترونیکی: |
n/a |
| شرح درس: |
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Cost accounting and financial management
1- Aims of the syllabus
Introduction to cost and financial accounting cost classification and nature of expenses cost elements, materials, labor. Over head Total cost unit cost profit per unit
Cost Bookkeeping: interlacing and non interlacing systems schedule of cost of goods manufactured / Revenue production profit
Problems
2- Job costing system
Absorb potion Rates Absorbed Rate for material, units, Direct lab our hours, Direct wages, machine hours under and over absorbed overhead Appling under and over absorbed overhead Appling under or over absorbed overhead to cost of goods manufactured and finished goods preparing Job card
Determining unit cost, unit profit and Total profit
Problems
3- Process costing
Basics: no Beginning and ending Balance Advance: Beginning and ending balance using Average method. FIFO method
Problems
4- Standard costing and variance analysis
What is standard cost?
Standard card
Direct material direct wages production overhead
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 standard profit and loss
Problems
5- Overhead allocation
Direct, indirect (repeated), algebra methods allocation indirect cost to revenue areas
Allocation indirect cost on basis of area S.Q.M
Allocation indirect cost on basis of number of employees
Allocation services department's expenses to 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, lab our, 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 and analyzing 15 Ratios problems
8- Break – even point
Break even analysis and decision – making calculating the break 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 |