1. Some definitions about cost * Differences between cost and expense * Direct cost and indirect cost * Fixed cost and variable cost
2. Some concepts about cost * Why do we have to distinguish direct and indirect cost * Break even point calculation * Scale effect * How to balance fixed or variable cost
3. Improving your cost evaluation accuracy * The different methods of evaluation: - Traditional method - Direct costing - Standard costing * Advantages and disadvantages of each method * The cost of the evaluation system
4. Cost analysis and dashboard: cost tracking * Profit center * Revenues center * Productive cost center * External services cost tracking
5. New cost evaluation method: ABC * The principles of ABC - Activities analysis - Cost driver concept * How Activity Based Costing (ABC) works
6. Principle and method of cost control * Four principles * Methods of cost control * Key cost control points
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课程介绍 评价详情(0)
培训受众:
* 负责成本核算及管理的财务人员
课程收益:
本课通过大量的具体案例来分析成本，能够让大家更直观、更透彻地理解企业成本控制的关键点。
课程大纲
* 成本和费用的区别
* 直接成本和间接成本的区别
* 固定成本和变动成本的区别
2.成本的基础概念
* 为什么要区分直接和间接成本
* 保本点怎么核算
* 规模效益的概念
* 固定成本高好还是变动成本高好
3.提高公司成本核算系统的精确度
* 各种成本核算方法
- 传统总成本法
- 直接成本法
- 标准成本法
* 各种成本法的优弱分析
* 成本核算系统的代价问题
4.成本分析和仪表板：怎样跟踪成本
* 利润中心的跟踪
* 收入中心的销售毛利跟踪
* 生产中心的差异跟踪
* 一些外部服务费用的跟踪
5.现代新型成本核算模式：作业成本法
* 作业成本法的原则
- 作业划分
- 成本源的概念
* 作业成本法的运作条件
6.成本控制原则和方法
* 四个原则
* 控制方法
* 关键成本控制点
1. Some definitions about cost
* Differences between cost and expense
* Direct cost and indirect cost
* Fixed cost and variable cost
2. Some concepts about cost
* Why do we have to distinguish direct and indirect cost
* Break even point calculation
* Scale effect
* How to balance fixed or variable cost
3. Improving your cost evaluation accuracy
* The different methods of evaluation:
- Traditional method
- Direct costing
- Standard costing
* Advantages and disadvantages of each method
* The cost of the evaluation system
4. Cost analysis and dashboard: cost tracking
* Profit center
* Revenues center
* Productive cost center
* External services cost tracking
5. New cost evaluation method: ABC
* The principles of ABC
- Activities analysis
- Cost driver concept
* How Activity Based Costing (ABC) works
6. Principle and method of cost control
* Four principles
* Methods of cost control
* Key cost control points
本课程名称： 成本管理实践
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