Anda teadmisi ettevõtte kulude arvestamiseks erinevatele kuluobjektidele, kasutades selleks erinevaid metoodikaid.

To provide students with knowledge of cost accounting for different cost objects by using different costing methods.

Üliõpilane oskab kujundada omahinna mudeleid erinevate meetodite alusel. Oskab analüüsida tekkinud kuluhälvete põhjuseid. Suudab luua varude kulukontode süsteemi ja koostada kuluarvestuse tüüplausendeid.

Students will have sufficient knowledge to create cost models by using different costing methods, to analyse reasons for cost variances, to create the cost account system for inventory and prepare the main journal entries.

Kuluarvestuse olemus, kulude liigitus. Tellimuspõhine kuluarvestus. Protsessipõhine kuluarvestus. Tegevuspõhine kuluarvestus. Standardkulude arvestus. Varude juhtimine, tellimuse suurus. Vastutuspõhine arvestus, allüksuste kulude jaotamine. Muutuvkulu- ja täiskulumeetod. Ühiskulude jaotamine. Ühendkulud. Sissejuhatus kuluhälvete analüüsi.

The matter of cost accounting matter, cost classification, job-order costing, process costing, activity based costing, standard costing, inventory management, responsibility accounting, Allocation of department costs, direct and absorption costing, common costs and joint costs. Introduction to cost variance analysis.

Kirjalik eksam

Written exam

Kodutööd

Home assignment

Horngren, Ch. T., Foster, G., Datar, S. Cost Accounting: a Managerial Emphasis. 12th ed. Prentice Hall, 2006. Drury, C. Management & Cost Accounting. 6th ed. Business Press, 2004

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