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.
Ce cours fait partie de la Spécialisation Comptabilité analytique
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Spécialisation Comptabilité analytiqueUniversité technique de Munich (TUM)À propos de ce cours
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Cours 2 sur 3 dans le
Niveau intermédiaire
Knowledge of the basics of cost accounting, e.g. product and service costing.
Approx. 4 heures pour terminer
Anglais
Sous-titres : Anglais
Ce que vous allez apprendre
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.
Compétences que vous acquerrez
- Income Statement
- Contributin-margin accounting
- Absorption and variable costing
Dates limites flexibles
Réinitialisez les dates limites selon votre disponibilité.
Certificat partageable
Obtenez un Certificat lorsque vous terminez
100 % en ligne
Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Cours 2 sur 3 dans le
Niveau intermédiaire
Knowledge of the basics of cost accounting, e.g. product and service costing.
Approx. 4 heures pour terminer
Anglais
Sous-titres : Anglais
Offert par
Université technique de Munich (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.
Programme de cours : ce que vous apprendrez dans ce cours
1 heure pour terminer
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 heure pour terminer
3 vidéos (Total 17 min), 4 lectures, 4 quiz
2 heures pour terminer
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 heures pour terminer
4 vidéos (Total 22 min)
1 heure pour terminer
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 heure pour terminer
2 vidéos (Total 7 min), 2 lectures, 3 quiz
Avis
- 5 stars54,54 %
- 4 stars27,27 %
- 3 stars18,18 %
Meilleurs avis pour COST ACCOUNTING: PROFIT AND LOSS CALCULATION
par NK9 mars 2022
Even better than the first part "Product Costing". Especially enjoyed the quizzes in this one!
À propos du Spécialisation Comptabilité analytique
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