Course : Implementing cost accounting

Practical course - 3d - 21h00 - Ref. ANL
Price : 1870 € E.T.

Implementing cost accounting






INTER
IN-HOUSE
CUSTOM

Practical course in person or remote class
Disponible en anglais, à la demande

Ref. ANL
  3d - 21h00
1870 € E.T.







Course schedule

1
Defining the general principles of cost accounting

  • Relationship with general accounting and cost accounting.
  • Analysis of costs in decision making.
  • Restatement of general accounting charges.
  • Concept of costs: the components of cost, the characteristics of a cost, the issues around the method of calculation.
Hands-on work
Case study Identify the shortcomings of general accounting. Determine the inputs for cost accounting.

2
Understanding the rationale of full-cost

  • Benefits of the method.
  • Breakdown of direct and indirect costs.
  • Treatment of indirect expenses. Homogeneous sections or analysis centers.
  • Allocation keys and charge rates. Allocation schedules and choice of work units (WU).
  • Methods: implementation difficulties, disadvantages.
Hands-on work
Case study Calculation of cost price. Arbitration between finished products with a strong margin and those that are unprofitable.

3
Applying methods based on partial-cost

  • Fixed and variable costs.
  • Method of variable costs. Profitability threshold and break-even point. Direct Costing and Advanced Direct Costing.
  • Rational allocation of fixed charges.
  • Marginal cost.
Hands-on work
Case study Highlighting the inadequacies of cost price and practical work on methods of analysis of cost price.

4
Analyzing actual costs

  • Controlling budgets.
  • Standard and pre-determined costs.
  • Flexible departmental budget.
  • Analyzing the variances.
  • Difficulties inherent in budgetary control.
Hands-on work
Case study Practice analyzing “actual” and “forecast”. Optimize resources for better productivity.

5
Understanding the rationale behind activity-based costing

  • ABC method.
  • Cross-departmental processes and definition of “activities”.
  • Cost drivers.


Customer reviews
5 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
AURÉLIE F.
04/02/26
5 / 5

programme tailored to my needs



Publication date : 02/22/2024



This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.

Dates and locations

Dernières places
Date garantie en présentiel ou à distance
Session garantie
From 23 to 25 June 2027
FR
Remote class
Registration
From 23 to 25 June 2027
EN
Remote class
Registration

REMOTE CLASS
2027 : 23 June, 23 June



This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.