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الأهداف
- This workshop is designed as an active learning approach to develop the skills of cost and management accounting.
- By the end of this workshop, participants will be able to: acquire the knowledge, skills and attitudes required for:
- Providing the accounting data and information essential for managerial decision making.
- Budgeting and cost control with the objective of achieving maximum managerial planning and control.
- Directing and controlling the organizational resources with the objective of realizing the greatest profit o Designing and developing cost information systems which are the bases for finance and managerial accounting.
الخطوط العريضة
- Financial accounting versus cost accounting
- Objectives of Cost Accounting
- Definition of Cost
- Cost classification and its uses
- Manufacturing statement and reporting
- Job order cost system versus process costing
- Allocation of factory overhead
- Absorption costing and variable costing
- Cost-Volume-Profit analysis CVP “Breakeven analysis”
A. Decision Making and relevant information
- Make or Buy
- Special Order
- Disinvestment
- Obsolete inventory
- Working under constrains
- Joint costs and its decisions
B. Process Costing: Equivalent units’ solution Variance Analysis:
A. Direct Material
B. Direct Labor
C. Manufacturing overhead
من ينبغى أن يحضر
المدة
5 أيام
