Cost Allocation and Process Costing

HRODC Postgraduate Training Institute
En Central London (Inglaterra)

£ 4.000 - ($ 81.233)
+ IVA

Información importante

  • Curso
  • Central london (Inglaterra)
  • Duración:
    5 Days
  • Cuándo:
    A definir
Descripción

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.

Información importante

Requisitos: Degree or Work Experience

Sedes

Dónde se enseña y en qué fechas

inicio Ubicación
A definir
Central London
Carburton Street, W1W 5EE, London, Inglaterra
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¿Qué aprendés en este curso?

IT
Joint
Accountants
Allocation of Support Department Costs
Common Costs

Temario

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

Información 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)