Activity Based Costing, Cost Management, Master Budgeting And Responsibility Accounting

HRODC Postgraduate Training Institute
Em Central London (Reino Unido)

R$10001-20000

Informação importante

  • Curso
  • Central london (Reino Unido)
  • Duração:
    5 Days
  • Quando:
    à escolha
Descrição


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.

Informação importante

Requisitos: Degree or Work Experience

Instalações

Instalações e datas

Início Localização
à escolha
Central London
Carburton Street, W1W 5EE, London, Reino Unido
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O que se aprende nesse curso?

Management
Budgeting
Accounting
IT
Accounting MBA
Accountants
IT Management
Activity-Based Costing (ABC)

Programa

Course Contents, Concepts and Issues

Activity Based-Costiing and Cost Management

  • Background
  • Broad Averaging
  • Over and Undercosting
  • Cross-subsidization
  • An Example: Plastim
  • Plastim and ABC Illustrated
  • Plastim and ABC Rate Calculation
  • Plastim and ABC Product Costs
  • Plastim: Simple and ABC Compared
  • Conclusions
  • A Cautionary Tale
  • Rationale for Selecting a More Refined Costing System
  • Cost Hierarchies
  • ABC vs. Simple Costing Schemes
  • Activity-Based Management

Master Budgetiing and Responsibility Accountiing

  • Budget Defined
  • The Ongoing Budget Process
  • Strategy, Planning, and Budgets, Illustrated
  • Advantages of Budgets
  • Components of Master Budgets
  • Basic Operating Budget Steps
  • Basic Financial Budget Steps
  • Sample Master Budget, Illustrated
  • Other Budgeting Issues
  • Sensitivity Analysis
  • Budgeting and the Organization: Responsibility Accounting
  • Types of Responsibility Centres
  • Budgets and Feedback
  • Controllability
  • Budgeting and Human Behaviour
  • Budgetary Slack