Goals
At the end of this training, the participant must be able to:
- understand costing principles and methods of cost accounting
- have a view on the requirements for covering cost and profitability of the company
- use cost accounting calculations as one of the management control techniques of the company
Introduction
- Definition and objectives
- General Accounting
- Cost accounting
Types of charges
- Fixed charges
- Variable expenses
- Direct charges
- Indirect charges
Method of calculating costs
- Method based on the partial cost (s):
- Direct costs
- Variable costs
- Break even
- Specific fixed costs
- Full cost methods
- Coefficients
- Sections
- ABC
Elements of budgetary control
- Forecast, Budget and Plan
- Pre-established costs
- Pre-established cost gap analysis
- Global gap analysis
- Dashboard
- Sources
Where does it take place?
House of Training
7
Rue Alcide de Gasperi Luxembourg
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