Companies do not only need to know the costs of different products, but they also need to know whether they gain a profit or realize a loss. We explain how companies use cost information to calculate their profit and assess their profitability. Depending on how companies account for changes in inventories, we distinguish "absorption costing" and "variable costing". In addition, some companies structure their income statement according to the "nature of expense method", while others structure it according to the "cost-of-sales method". We explain both methods and discuss their advantages and disadvantages.
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成本会计 专项课程慕尼黑理工大学课程信息
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第 2 门课程（共 3 门）
中级
Knowledge of the basics of cost accounting, e.g. product and service costing.
完成时间大约为4 小时
英语（English）
字幕：英语（English）
您将学到的内容有
You will learn different methods of preparing an income statement.
You will learn to explain why different methods yield different profit numbers.
You will learn to choose the best-suited method for your decision situation.
您将获得的技能
- Income Statement
- Contributin-margin accounting
- Absorption and variable costing
可灵活调整截止日期
根据您的日程表重置截止日期。
可分享的证书
完成后获得证书
100% 在线
立即开始，按照自己的计划学习。
第 2 门课程（共 3 门）
中级
Knowledge of the basics of cost accounting, e.g. product and service costing.
完成时间大约为4 小时
英语（English）
字幕：英语（English）
提供方
慕尼黑理工大学
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.
授课大纲 - 您将从这门课程中学到什么
完成时间为 1 小时
Methods for preparing an income statement
Companies do not only need to know costs of different products, but they also need to know their operating income - did we make a profit or did we face a loss? To calculate the operating income, companies prepare an income statement that compares total revenues and total costs. In this module, we show you how companies prepare income statements to link costs and revenues and to assess the company’s profitability.
完成时间为 1 小时
3 个视频 （总计 17 分钟）, 4 个阅读材料, 4 个测验
完成时间为 2 小时
Absorption and variable costing
Depending on how companies account for changes in inventories, we distinguish "absorption costing" and "variable costing". In addition, some companies structure their income statement according to the "nature of expense method", while others structure it according to the "cost-of-sales method". We explain both methods and discuss their advantages and disadvantages.
完成时间为 2 小时
4 个视频 （总计 22 分钟）
完成时间为 1 小时
Contribution-margin accounting
Many companies use contribution margin accounting to measure success instead of the income-statement formats. Contribution margin accounting is a special income-statement format that displays variable and fixed costs separately. In this module, we discuss the advantages of contribution margin accounting over traditional income statements. Further, we outline the differences of simple contribution margin accounting and multi-leveled contribution margin accounting.
完成时间为 1 小时
2 个视频 （总计 7 分钟）, 2 个阅读材料, 3 个测验
关于 成本会计 专项课程
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