Accounting for Spoilage, Rework and Scrap, with Balanced Scorecard

HRODC Postgraduate Training Institute
En Central London, Wolverhampton (Inglaterra)

£ 4.000 - ($ 83.285)

Información importante


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.

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Requisitos: Degree or Work Experience


Dónde se enseña y en qué fechas

inicio Ubicación
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Central London
Carburton Street, W1W 5EE, London, Inglaterra
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122a Bhylls Lane, WV3 8DZ, West Midlands, Inglaterra

¿Qué aprendés en este curso?

Accounting MBA
Quality Training
Rework and Scrap
Contribution Analysis


Course Contents, Concepts and Issues:

Spoilage, Rework and Scrap

  • Basic Terminology
  • Accounting for Spoilage
  • Types of Spoilage
  • Process Costing and Spoilage
  • Inspection Points and Spoilage
  • The Five-Step Procedure for Process Costing with Spoilage
  • Job Costing and Spoilage
  • Job Costing and Accounting for Spoilage
  • Job Costing and Rework
  • Accounting for Scrap
  • Aspects of Accounting for Scrap
  • Number of Units of Normal and Abnormal Spoilage Changes, Depending on When Inspection Occurs

Balanced Scorecard: Quality, Time and Theory of Constraints

  • Quality as a Competitive Tool
  • Two Basic Aspects of Quality
  • Quality and Failure
  • Four Perspectives of the Balanced Scorecard
  • The Financial Perspective: Costs of Quality (COQ)
  • Elements of Costs of Quality Reports
  • Cost of Quality Exclusions
  • The Customer Perspective
  • The Internal Business Process Perspective
  • Control Charts
  • Pareto Diagrams
  • Cause-and-Effect Diagrams
  • Nonfinancial Measures of Internal Business Process Quality
  • The Learning and Growth Perspective for Quality
  • Advantages of COQ (Financial) Measures
  • Advantages of Nonfinancial Measures of Quality
  • Time as a Competitive Tool
  • Two Operational Measures of Time
  • Time Drivers
  • Simple Time Presumptions
  • Theory of Constraints and Throughput- Contribution Analysis
  • Four Steps in Managing Bottleneck Operations
  • Methods to Relieve Bottlenecks
  • The Balanced Scorecard and Time-Related Measures

Información adicional

Accounting for Spoilage, Rework and Scrap, with Balanced Scorecard - Leading to Diploma-postgraduate, Progressing to Postgraduate Diploma, Accumulating to Ma, Mba, Msc, Incorporating Process Costing, Job Costing, Cost of Quality (coq), Pareto Diagrams (london)