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《高职高专成本会计》课件PPTAn engagingand comprehensivepresentation onCost AccountinginVocational Education.Learn theprinciples,methods,andapplications ofcost accountingin thiscourse.Introduction toCostAccounting inVocationalEducationDiscover theimportance ofcost accountingin vocationaleducationand how it helpsin makinginformed financialdecisions.Explore keyconcepts andprinciples.Understanding theBasics ofCostAccountingCost ClassificationCost TerminologyCost-Volume-Profit AnalysisLearnabout fixed costs,Explore essentialcostvariable costs,and accountingterms suchUnderstand howsemi-variable costs,and asdirect costs,indirect changes in salesvolume,how theyaffect costcosts,sunk costs,and costs,and pricesimpactbehavior in vocational opportunitycosts inthe profitand contributioneducational institutions.context ofvocational marginusing cost-education.volume-profit analysis.Types ofCosts inVocational EducationDirectCosts IndirectCosts OpportunityCostsExamine directcosts relatedExplore indirectcosts Discoverthe concept ofto instructionalmaterials,associated withfacility opportunitycosts and howfaculty salaries,and studentmaintenance,it impactsdecision makingsupportservices in administrative expenses,regarding resourcevocational educational andutilities in vocational allocationin vocationalinstitutions.educational institutions.education.Cost Behaviourand Analysis1Fixed CostsExplorefixedcosts that remainconstant regardlessof changesinproduction levelsin vocational educational institutions.2Variable CostsLearnabout variablecoststhatchange proportionatelywith changesinproduction levelsin vocational educational institutions.3Break-Even AnalysisUnderstandbreak-even analysisandhow it helpsdetermine thepointat whichrevenue equalstotal costs in vocational education.Methods ofCosting used inVocational EducationalInstitutions1Job OrderCosting2Process CostingDiscover how joborder costingis usedLearn howprocess costingis appliedtotrack costsfor specific projects,to allocatecosts toproducts orcourses,or activitiesin vocationalservices producedinacontinuous andeducational institutions.standardized manner.3Activity-Based Costing4Standard CostingExplore how activity-based costingUnderstand the conceptofstandardprovides amore accurateallocation ofcosting andhowitcompares actualcostsby assigningthem tospecific coststo predeterminedstandards inactivitiesin vocational education.vocational educationalinstitutions.Cost Control and CostReductionTechniquesCost ControlTechniques CostReduction Benefitsof CostTechniquesControlandCostExplore various cost controlReductiontechniquessuch asvalue Learneffective costUnderstand thepositiveengineering,cost budgeting,reduction techniquesimpact ofcost controlandand costvariance analysis including processcost reductionon thein vocational education.improvement,waste financialhealth andelimination,and strategicsustainability ofvocationalsourcing in vocational educationalinstitutions.educationalinstitutions.Budgeting andVariance AnalysisinCost AccountingTheBudgeting ProcessLearn how budgetsare created,monitored,and evaluatedto ensureefficientresource allocationand achievefinancial goalsin vocational education.Variance AnalysisDiscoverhow varianceanalysis helpsidentify andanalyze thedifferences betweenbudgetedand actualcostsin vocational educationalinstitutions.Flexible BudgetingUnderstandtheconceptof flexiblebudgeting andhowitadjusts thebudget basedonchangesinactivity levelsinvocationaleducation.Understanding Cost-Volume-Profit CVPAnalysisGaina deeperunderstanding ofcost-volume-profit CVPanalysisand howit providesinsights intothe relationshipbetween costs,volume,and profitinvocationaleducation.Cost Accountingin DecisionMakingExplore how cost accountingplays avital role in decision making processes,including make-or-buy decisions,pricing strategies,and investmentappraisal invocationaleducation.Application ofCost AccountinginVocational Education1Course Costingand Pricing2Resource AllocationLearnhow cost accounting isapplied toDiscoverhowcost accountingassists indeterminecourse costsand setallocating resourcesefficiently,ensuringappropriate pricingstrategies inthe availabilityof properfacilities,vocationaleducationalinstitutions.equipment,and materialsin vocationaleducation.3Revenue Management4Project CostAnalysisUnderstand therole ofcost accountingExplorehowcost accountingenablesin revenuemanagement,maximizing accurateproject costanalysis,revenue streamsand optimizingidentifying thecosts associatedwithfinancial performanceinvocationalspecificprojectsor researchactivities ineducationalinstitutions.vocationaleducation.Importance ofCostAccounting inVocationalEducationDiscover thesignificance ofcostaccountingin vocationaleducation,including itsroleinfinancial sustainability,effectiveresource allocation,and informeddecisionmaking.Cost AccountingPrinciplesand StandardsinVocational EducationGainan understandingof thefundamental principlesandstandards thatguide costaccounting practicesin vocationaleducational institutions.Cost AccountingSystems inVocationalEducational InstitutionsExplorevariouscostaccounting systemsusedinvocationaleducationalinstitutions,includingjob ordercosting,process costing,and activity-based costing.Cost Accountingand FinancialStatementsUnderstandhowcostaccounting informationis integratedinto financialstatements toprovidea comprehensiveview ofthe financialperformance andposition ofvocationaleducationalinstitutions.Activity-Based CostingABC andItsApplication inVocational EducationLearnabout Activity-Based CostingABC andits applicationin accuratelyallocating coststoactivities andproviding insightsinto resourceutilization invocationaleducation.Cost EstimationTechniques1Quantitative CostEstimation2Expert JudgmentExplorequantitative costestimation Understandhow expertjudgment istechniquessuch asregression analysisused toestimate costsbased onandlearning curveanalysisinexperience,industry benchmarks,andvocational educationalinstitutions.best practicesinvocationaleducation.3Parametric Estimating4Analogous EstimatingDiscoverparametric estimatingLearnhowanalogous estimatingtechniquesthat usehistorical dataand leveragessimilarities betweenpast andstatisticalmodels toestimate costsin currentprojects toestimate costsinvocational educationalinstitutions.vocationaleducation.Cost Allocationand CostApportionmentin VocationalEducationExplorecost allocationand costapportionment methodsused todistribute costsacrossvarious costobjects,departments,and activitiesinvocationaleducationalinstitutions.。