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.
Este curso faz parte do Programa de cursos integrados Contabilidade de custos
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Programa de cursos integrados Contabilidade de custosUniversidade Técnica de Munique (TUM)Informações sobre o curso
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Prazos flexíveis
Redefinir os prazos de acordo com sua programação.
Certificados compartilháveis
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100% on-line
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Curso 2 de 3 no
Nível intermediário
Knowledge of the basics of cost accounting, e.g. product and service costing.
Aprox. 4 horas para completar
Inglês
Legendas: Inglês
O que você vai aprender
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.
Habilidades que você terá
- Income Statement
- Contributin-margin accounting
- Absorption and variable costing
Prazos flexíveis
Redefinir os prazos de acordo com sua programação.
Certificados compartilháveis
Tenha o certificado após a conclusão
100% on-line
Comece imediatamente e aprenda em seu próprio cronograma.
Curso 2 de 3 no
Nível intermediário
Knowledge of the basics of cost accounting, e.g. product and service costing.
Aprox. 4 horas para completar
Inglês
Legendas: Inglês
oferecido por
Universidade Técnica de Munique (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.
Programa - O que você aprenderá com este curso
1 hora para concluir
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.
1 hora para concluir
3 vídeos (Total 17 mín.), 4 leituras, 4 testes
2 horas para concluir
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.
2 horas para concluir
4 vídeos (Total 22 mín.)
1 hora para concluir
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.
1 hora para concluir
2 vídeos (Total 7 mín.), 2 leituras, 3 testes
Sobre Programa de cursos integrados Contabilidade de custos
View the Specialization trailer: https://www.youtube.com/watch?v=XE5Rx91bdYw
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