مبادئ التكاليف المحاسبة الإدارية - الجزء الثاني حسب 202
Cost accounting is a specialized area of accounting that makes records, classifies, summarizes, and provides insights into the costs associated with a process. Through this course I will try to simpli
- جامعة الأميرة نورة بنت عبدالرحمن
- المحاضر Sarah Abdullah MA.
- التحديث الآخير منذ 2025-04-11
- العربية English
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Chapter 5 - Activity-Based Costing and Activity-Based Management
- Introduction 03:17
- Background 02:35
- Broad Averaging 05:16
- Product Cost-Subsidization 06:11
- Plastim Example 05:07
- Reasons for Refining Cost System 04:16
- Cost Hierarchies 08:05
- Platism and ABC Calculations 08:00
- Platism Simple and ABC Compared 05:50
- Conclusions 02:49
- ABC Vs. Simple Costing 05:27
- Signals that Suggests that ABC Implementations could Help a Firm 04:39
- Activity Based Management 03:37
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Chapter 6 - Master Budget and Responsibility Accounting
- Introduction to the Budget 05:42
- Budgeting Cycle 06:01
- Master Budget 07:26
- The Master Budget (Diagram) 03:08
- The Sales Budget 05:04
- The Production Budget 10:25
- The Direct Material Budget 11:15
- The Direct Labor Budget 06:45
- The Manufacturing Overhead Budget 03:38
- The Selling and Administrative Expense Budget 03:40
- The Cash Budget 24:33
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Chapter 7 - Flexible Budgets, and Direct-Cost Variances
- Basic Concept 06:36
- Profit Variance 01:38
- Static Budget Variance 10:10
- Fixable-Budget Variance 09:20
- Sales Volume Variance 07:03
- Variances and Benchmarking 09:30
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Chapter 8 - Flexible Budgets, overhead costs Variance, and management control
- Planning Variable and Fixed Overhead 05:31
- Developing Budgeted Variable Overhead Cost Rates 03:54
- Variable OH Efficiency and Production Variances 03:57
- Variable OH Example 06:18
- Developing Budgeted Fixed Overhead rates-intro 03:34
- Fixed OH Variances 06:05
- Variance Analysis 02:10
- Overhead Variances in nonmanufacturing settings 05:00
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Chapter 9 - Inventory Costing And Capacity Analysis
- Inventory Costing Choices 05:30
- Differences in Income 10:25
- Comparing Income Statements for Multiple Years 04:51
- Comparative Income Effects 04:14
- Absorption Costing and Performance Measurement 04:08
- Proposals for Revising Performance Evaluation 02:37
- Extreme Variable Costing Throughput Costing 05:43
- Costing Systems Compared 03:03
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Exercises and Homeworks
- CH05 - 5-21 09:33
- CH05 - 5-26 14:00
- CH06 - Budgeting Exercise 00:00
- CH07 - Exercises 27:00
- CH08 - (8-21, 8-22) 21:57
- CH09 - Exercises 16:19
- Tutorials
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Chapter 5 - Activity-Based Costing and Activity-Based Management
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دراسة ذاتية
Cost accounting is a specialized area of accounting that makes records, classifies, summarizes, and provides insights into the costs associated with a process. Through this course I will try to simplify the concepts of this area of accounting and provide fine explanation of the content that helps the student to advance in the course. This Part Covers only chapters from 5-9 -
Sarah is a Financial Controller with a Master degree from IE Business School in Finance and a Master degree from King Saud University in the sciences of accounting. She got her Bachelor degree in accounting from Princess Nourah University. Sarah has two jobs beside working with Vision Academy. She works as a part time lecturer in TVTC and as Financial Controller in a government entity. Combining her expertise both from a professional and academic fields. Sarah is certified in IFRS standards from Deloitte. She was also certified in Corporate finance and economics for capital markets from CFI. In addition to a certificate in governmental accounting .from The Institute of Public Administration She's determined to give a great deal through her courses.
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