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OBJECTIVE:
Acquiring knowledge and developing skills to manage costs for control purposes, decision making and planning.
BASIC COURSE INFORMATION:
ADDRESSED TO:
SYLLABUS
I. STANDARD COSTS
A. Definition
B. Objectives
C. Accounting Basic Elements
II. INVENTORIES VALUATION AND PRESENTATION
A. Standard Costs Systems
III. PRODUCTION AND SALES COSTS STATEMENT
A. Elaboration
B. Fulfilling Tax Regulations about Sales Costs
IV. COSTS THREE ELEMENTS
A. Parameters to fix Standards
V. VARIATION COMPUTING
A. Primal Materials
B. Workforce
C. Fixed and Variable Manufactory Expenses
VI. REPORTING DESIGN
A. Understanding and Analyzing Standard Costs Variation
VII. STANDARD COSTS
A. Explaining Variation Causes
VIII. BUDGET VARIATION
A. Special models to explain budget variation and manufactory expenses volume; analyzing all accounts that are part of it.
BENEFITS
- Obtaining tools to implement cost systems.
- Being able to design reports for standard costs analysis.
- Accomplishing a better standard costs control.