Management Accounting

[mitsumi]

Management Accounting
Published 3/2023
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz
Language: English | Size: 632.55 MB | Duration: 2h 1m

Costing, Pricing, Inventory, Labour & Overhead management and Profit Statement

What you'll learn
How to ascertain the cost of products, produced or purchased
Learn how to maximize the profit of a business.
Estimating the remuneration for labour.
Learn about the type and behaviour of expenses.
Estimating and managing indirect expenses.

Requirements
No experience needed. You will learn everything that is necessary.

Description
This management accounting course is prepared to help build a strong foundation for students, practitioners and business persons for a career in many industries. It is to provide full knowledge on how to estimate the cost of goods or services, by accurately capturing all expenses of relevant inputs.It also covers how inventories are ordered, procured, received, stored and then transferred to units or departments in need of them for their activities. The course treats the accounting for labour, i.e. how to determine and calculate remuneration and motivation packages. It will also discuss labour ratios to analyse their output in relation to a target.Indirect expenditures related to products manufactured will also be lectured on. Here we discuss the allocation of all expenses incurred and how they will be allocated over departments responsible for its build-up and then allocated over a unit of product manufactured in those departments. When there are multiple products produced, it will teach how the absorption should be implemented.We also move to discuss how all the costs of inventory, labour and overheads come together against the price to lead to profit.We will be considering two concepts in calculating this, both of which have different impacts on the cost of the product and profit.

Overview
Section 1: Introduction

Lecture 1 Introduction to Management Accounting

Lecture 2 Concept of Management Accounting

Section 2: Data & Information

Lecture 3 Data gathering

Lecture 4 Information

Section 3: Cost classification.

Lecture 5 Cost classification.

Lecture 6 Responsibility Center

Section 4: Accounting for Inventory

Lecture 7 Inventory process.

Lecture 8 Valuation of Inventory - First-In-First-Out {FIFO}

Lecture 9 Valuation of Inventory - Last-In-First-Out {LIFO}.

Lecture 10 Valuation of Inventory - Weighted Average

Lecture 11 Inventory Control

Lecture 12 Economic Order Quantity {EOQ}

Lecture 13 Quantity Discounts with Inventory

Lecture 14 Economic Batch Quantity {EBQ}

Lecture 15 Lead Time & Reorder Level

Lecture 16 Buffer Inventory

Lecture 17 Maximum Inventory

Section 5: Accounting for Labour

Lecture 18 Labour cost and remuneration.

Lecture 19 Labour Idle time ratio

Lecture 20 Labour Turnover ratio

Lecture 21 Labour Efficiency Ratio

Lecture 22 Labour Capacity Ratio

Lecture 23 Labour Production Volume Ratio

Section 6: Accounting for Overheads

Lecture 24 Absorption - Part 1

Lecture 25 Absorption - Part 2

Section 7: Profit Statement

Lecture 26 Absorption Costing

Lecture 27 Marginal Costing

Lecture 28 Reconciliation

Beginner accountants, Production managers, warehouse managers, Human resource personnel, Entrepreneurs.

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