Concept

Cost accounting

Related lectures (32)

Covers the basics of accounting, focusing on ledgers, debit and credit entries, rules, transactions, and inventory management.

Accounting Basics: Inventory and Cost Management

Covers accounting basics, inventory cost flows, cost accounting systems, and manufacturing operations.

Managerial Accounting Systems: Framework and Budget Plans

Discusses the framework of managerial accounting systems and the importance of cost accounting methods.

Inventory Cost Flows: Methods and Principles

Explains inventory cost flows, manufacturing vs. merchandising activities, and cost accounting principles.

Activity-Based Costing: Benefits and Implementation

Introduces Activity-Based Costing, a method for accurate product cost allocation and decision-making in financial and managerial accounting.

Activity-Based Costing

Introduces Activity-Based Costing (ABC) for cost allocation and analysis in management control.

Accounting Basics: Debits, Credits, and Ledger

Introduces accounting basics such as the ledger, T-accounts, and debit/credit entries for recording transactions in businesses.

Financial Management: Leverage and Cost Analysis

Explores leverage, cost analysis, breakeven sales, and contribution margin in financial management.

Financial Accounting Basics

Covers the basics of financial accounting, including the accounting process, types of information, and financial statements.

Cost Accounting Systems

Explores traditional and emerging cost accounting methods and tools for strategic decision-making, focusing on cost analysis and overhead application rates.

Cost-Volume-Profit Analysis: Management Control

Explores Cost-Volume-Profit analysis, cost behavior, breakeven analysis, and business applications.

Cost Management Decisions

Covers cost management decisions, objectives, budgeting, performance management, and accounting methods.

Product Cost Analysis

Covers product cost analysis, contribution margin, costing systems, and income comparison methods.

Financial Accounting Basics

Covers financial and managerial accounting basics, including the accounting process, types of information, reporting, and financial statements.

Credit Card Management: Monthly Statement Processing

Covers the processing of credit card monthly statements and supplier invoice management.

Financial Analysis: Ratios and Comparisons

Explores financial analysis methods, emphasizing the importance of ratio comparisons and trend evaluations in assessing company performance.

Standard Cost Systems: Variance Analysis

Explores standard cost systems and variance analysis for better cost control.

Financial Year End Closing: Procedures and Guidelines

Delves into the annual financial year end closing process at EPFL, emphasizing the importance of accurate financial reporting and timely validation of invoices.

Financial Ratio Analysis

Explores the importance of financial ratios in analyzing company performances and evaluating management strategies.

Accounting Basics: Assets, Liabilities, Equity

Covers the basics of accounting, including assets, liabilities, and equity, using a practical example to illustrate financial concepts.