Cost Allocation and Process Costing

HRODC Postgraduate Training Institute
Em Central London (Reino Unido), Abu Dhabi, United Arab Emirates (United Arab Emirates), Abuja, Nigeria (Nigeria) e 47 sedes mais

£4.000 - (R$15.731)

Informação importante

  • Curso
  • Em 50edes
  • 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
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Abu Dhabi, United Arab Emirates
Khalifa Street, 44486, Abu Dhabi, United Arab Emirates
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Abuja, Nigeria
Cadastral Zone A0, Central Business District, Abuja, 7069, Nigeria, Nigeria
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Addis Ababa, Ethiopia
Kirkos Subcity Kebele, 21555, Ethiopia, Ethiopia
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Algiers, Algeria
Pins Maritimes, 16000, Algeria, Algeria
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Algiers, Algeria
Rue Hassiba Benbouali, 16015, Algeria, Algeria
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Amman, Jordan
Bin Ali Street, 11118, Jordan, Jordan
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O que se aprende nesse curso?

IT
Joint
Accountants
Allocation of Support Department Costs
Common Costs

Programa

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

Informação adicional

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)