Este curso forma parte de Programa especializado: Contabilidad de costos

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57 calificaciones

Gunther Friedl +3 instructores más

4493 ya inscrito

Ofrecido Por

Programa especializado: Contabilidad de costosTechnische Universität München (TUM)

Acerca de este Curso

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The core of the first course is to learn how companies record total costs and calculate unit costs for their individual products or services. For example, how can a car manufacturer figure out the costs of an individual car series? During the first weeks, participants learn what costs are and how to distinguish them from expenses or cash flows. Participants will understand how companies record total costs and distinguish important cost types such as material costs, personnel costs, or depreciation. At the core of their cost-accounting system, companies allocate overhead costs to individual products. We show participants how to allocate the costs incurred to the company's products and introduce them to the most important methods and challenges of product costing.

Fechas límite flexibles

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Curso 1 de 3 en

Programa especializado: Contabilidad de costos

Nivel principiante

No prior experience required.

Aprox. 10 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Qué aprenderás

You will learn how to make your company's cost structure transparent and how to record and calculate costs.
You will learn methods of product costing, i.e., how companies calculate costs of their products and services.
You will learn to decide which product costing system is most suitable for your company’s production program and production type.
You will learn how to determine overhead rates for the allocation of overhead costs to products.

Habilidades que obtendrás

Cost
Cost-type accounting
Cost-center accounting
Service costing

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Certificado para compartir

Obtén un certificado al finalizar

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Curso 1 de 3 en

Programa especializado: Contabilidad de costos

Nivel principiante

No prior experience required.

Aprox. 10 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Instructores

Calificación del instructor

4,52/5 (17 calificaciones)

Ofrecido por

Technische Universität München (TUM)

Technische Universität München (TUM) is one of Europe’s top universities. It is committed to excellence in research and teaching, interdisciplinary education and the active promotion of promising young scientists. The university forges strong links with companies and scientific institutions across the world. TUM was one of the first universities in Germany to be named a University of Excellence. TUM does not pass any personal data to the platform providers. If you take part in one of our MOOCs, please refer to the data protection guidelines in the terms and conditions of the provider.

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Programa - Qué aprenderás en este curso

Semana1

Semana 1

2 horas para completar

Introduction to cost accounting

Welcome to Cost Accounting! In this module, we will introduce you to the basic concepts of cost accounting. You will learn what cost accounting is and how cost accounting relates to corporate accounting. Thereafter, you will get familiar with some basic cost terms that are essential for cost accountants. Finally, we will introduce you to a framework that distinguishes three sub-systems of cost accounting. This framework will guide us through the following modules.

2 horas para completar

8 videos (Total 36 minutos), 6 lecturas, 3 cuestionarios

8 videos

Introduction1mCost accounting and corporate management3mCost accounting, management accounting, and financial accounting6mDefinition of costs5mCost terms and their meaning: Total and unit costs, direct and indirect costs, fixed and variable costs5mCost terms and their meaning: Inventoriable and period costs, opportunity and sunk costs4mThree sub-systems of cost accounting3mAbsorption costing vs variable costing5m

6 lecturas

Course Overview2mIntroduce yourself!10mLecture slides for this course2mHarmonization of management and financial accounting5mAverage unit costs: an example from the automotive industry in the COVID crisis10mPractical example: Sunk costs when Robert Bosch GmbH exited the solar sector10m

3 ejercicios de práctica

Cost accounting as a part of corporate accounting4mDefinition of costs5mBasic concepts of cost accounting4m

Semana2

Semana 2

2 horas para completar

Cost-type accounting

In this module, we will introduce you to cost-type accounting - the first of the three cost accounting sub-systems. Cost-type accounting helps companies to make their cost structure transparent. It gives companies an overview of which costs have been incurred. We will take a closer look at three important cost items namely material costs, personnel costs, and machine costs. You will learn how companies record and calculate them.

2 horas para completar

8 videos (Total 53 minutos), 5 lecturas, 7 cuestionarios

8 videos

Tasks of cost-type accounting, linkage to financial accounting, and important cost types4mIntroduction to material costs3mRecording material consumption5mValuing material consumption12mPersonnel costs4mTypes of machine costs4mDepreciation9mInterest costs9m

5 lecturas

Cost types in business practice5mComparing the methods for recording material consumption5mExcursus: What crypto taxpayers need to know about FIFO, LIFO, HIFO & specific ID10mDeep dive: Personnel costs10mDeep dive: Imputed interest costs at BASF10m

7 ejercicios de práctica

Introduction to cost-type accounting 3mMaterial costs4mDepreciation4mMachine costs4mMaterial costs: Valuing material consumption10mMachine costs: Depreciation10mInterest costs 10m

Semana3

Semana 3

3 horas para completar

Cost-center accounting

In this module, we will dive into cost-center accounting. Cost-center accounting creates transparency about where, i.e. in which cost center, the overhead costs of a company have been incurred. It connects cost-type accounting with product costing by performing three allocation steps: First, overhead costs from cost-type accounting are assigned to cost centers. However, ultimately cost accountants want to assign the costs to cost objects. Because this is easier for costs of production-related cost centers ("direct cost centers") than for costs of "indirect cost centers" such as the IT or the canteen, companies allocate overhead costs from indirect to direct cost centers first. Finally, they determine overhead rates for the allocation of overhead costs from direct cost centers to cost objects. In this module, we will introduce you to each of these steps.

3 horas para completar

10 videos (Total 57 minutos), 2 lecturas, 11 cuestionarios

10 videos

Tasks of cost-center accounting and structure of cost centers6mThe three steps of cost-center accounting4mPrimary cost allocation 6mOverview of the methods for the allocation of service-department costs3mReciprocal method based on equations11mReciprocal method based on iterations7mMethod of credits and debits3mStep-ladder method6mDirect method2mDetermining overhead rates4m

2 lecturas

Practical example: Cost-center plan of the Federation of German Industry5mMethods for the allocation of service-department costs: Practices in Germany and Austria5m

11 ejercicios de práctica

Introduction to cost-center accounting8mAssignment of overhead costs to cost centers4mReciprocal method based on equations9mReciprocal method based on iterations6mMethod of credits and debits6mStep-ladder method12mDirect method6mMethods for the allocation of service-department costs4mDetermining overhead rates for costing6mAllocation of service department costs: Reciprocal method based on equations, direct method, method of credits and debits20mAllocation of service department costs: Step ladder method, reciprocal method based on iterations15m

Semana4

Semana 4

4 horas para completar

Product and service costing

In this module, we introduce you to product and service costing. Product and service costing provides companies with information about the costs of individual products or services. It is the final of the three cost accounting sub-systems. We will sometimes just refer to product and service costing as "product costing", but of course some companies offer physical products while others offer services. We explain how companies design product costing systems and we make you familiar with important methods of product costing. We also discuss how well the costing methods are suited for different production processes and program types. To this end, we will distinguish "job shop production" and "mass and batch production".

4 horas para completar

12 videos (Total 68 minutos), 2 lecturas, 13 cuestionarios

12 videos

Tasks of product and service costing6mClassification of cost objects2mThe relationship between program type, product characteristics, and costing method4mThe general approach to job costing8mJob costing with multiple overhead rates8mMachine-hour costing9mActual costing, interim costing, and normal costing6mBook keeping for job shop production1mSingle-stage process costing1mMulti-stage process costing8mEquivalence number method5mCost allocation for joint products and byproducts3m

2 lecturas

Practical example: Cost cutting in the energy industry10mWhat do I learn in the remaining two courses of the Specialization?10m

13 ejercicios de práctica

Tasks and design of product and service costing8mAllocating overhead costs with single rates10mSchematic structure of an overhead calculation8mAllocating overhead costs with multiple rates6mMachine-hour costing4mActual costing, interim costing, and normal costing6mProduct costing for job shop production8mSingle-stage process costing4mMulti-stage process costing5mProduct and service costing for mass and variant production5mJob costing with multiple overhead rates12mEquivalence number method10mCost allocation for joint products and by-products20m

Reseñas

4.8

14 reseña

5 stars
84,21 %
4 stars
12,28 %
3 stars
1,75 %
2 stars
1,75 %

Principales reseñas sobre BASICS OF COST ACCOUNTING: PRODUCT COSTING

por KH4 de mar. de 2022

Perfect Course.. with very good examples.. you will earn a lot of knowledge the instructor is great. also, they are very responsive in the forum, Thanks to all the instructor's team!

por NK9 de mar. de 2022

Great course! Very informative and easy to follow, but still challenging.

Ver todas las reseñas

Acerca de Programa especializado: Contabilidad de costos

View the Specialization trailer: https://www.youtube.com/watch?v=XE5Rx91bdYw

Many corporate decisions need cost accounting information. When you know the costs of your products, you will make better pricing decisions and you can better choose which products to offer. When you know the costs of your departments, you can better detect inefficiencies and you can better incentivize your employees. In this Specialization, you will learn the fundamentals of cost accounting. Three courses cover the basics of cost accounting. We will start with an introduction to product costing. How can you figure out the costs of your individual products? Next, we will discuss how to connect cost information with revenue information to calculate profits and profitability. Finally, we focus on how to use the information provided by cost accounting systems to optimize your business decisions. We have created the courses of this Specialization for interdisciplinary young professionals seeking to develop cost accounting skills. At the same time, the courses can help students in management and business administration to repeat the content of their introductory cost accounting course.

Preguntas Frecuentes

¿Cuándo podré acceder a las lecciones y tareas?
El acceso a las clases y las asignaciones depende del tipo de inscripción que tengas. Si tomas un curso en modo de oyente, verás la mayoría de los materiales del curso en forma gratuita. Para acceder a asignaciones calificadas y obtener un certificado, deberás comprar la experiencia de Certificado, ya sea durante o después de participar como oyente. Si no ves la opción de oyente:
es posible que el curso no ofrezca la opción de participar como oyente. En cambio, puedes intentar con una Prueba gratis o postularte para recibir ayuda económica.
Es posible que el curso ofrezca la opción 'Curso completo, sin certificado'. Esta opción te permite ver todos los materiales del curso, enviar las evaluaciones requeridas y obtener una calificación final. También significa que no podrás comprar una experiencia de Certificado.
¿Qué recibiré si me suscribo a este Programa especializado?
Cuando te inscribes en un curso, obtienes acceso a todos los cursos que forman parte del Programa especializado y te darán un Certificado cuando completes el trabajo. Se añadirá tu Certificado electrónico a la página Logros. Desde allí, puedes imprimir tu Certificado o añadirlo a tu perfil de LinkedIn. Si solo quieres leer y visualizar el contenido del curso, puedes auditar el curso sin costo.
¿Cuál es la política de reembolsos?
Si estás suscrito, obtienes una prueba gratis de 7 días, que podrás cancelar cuando desees sin ningún tipo de penalidad. Una vez transcurrido ese tiempo, no realizamos reembolsos. No obstante, puedes cancelar tu suscripción cuando quieras. Consulta nuestra política completa de reembolsos.
¿Hay ayuda económica disponible?
Sí. En ciertos programas de aprendizaje, puedes postularte para recibir ayuda económica o una beca en caso de no poder costear los gastos de la tarifa de inscripción. Si hay ayuda económica o becas disponibles para tu selección de programa de aprendizaje, verás un enlace para postularte en la página de descripción.

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Basics of Cost Accounting: Product Costing

Acerca de este Curso

Qué aprenderás

Habilidades que obtendrás

Instructores

Gunther Friedl

Marcus Witter

Peter Schaefer

Eline Schoonjans

Ofrecido por

Technische Universität München (TUM)

Programa - Qué aprenderás en este curso

Introduction to cost accounting

Cost-type accounting

Cost-center accounting

Product and service costing

Reseñas

Principales reseñas sobre BASICS OF COST ACCOUNTING: PRODUCT COSTING

Acerca de Programa especializado: Contabilidad de costos

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Basics of Cost Accounting: Product Costing

Acerca de este Curso

Qué aprenderás

Habilidades que obtendrás

Instructores

Gunther Friedl

Marcus Witter

Peter Schaefer

Eline Schoonjans

Ofrecido por

Technische Universität München (TUM)

Programa - Qué aprenderás en este curso

Introduction to cost accounting

Cost-type accounting

Cost-center accounting

Product and service costing

Reseñas

Principales reseñas sobre BASICS OF COST ACCOUNTING: PRODUCT COSTING

Acerca de Programa especializado: Contabilidad de costos

Preguntas Frecuentes

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