制造成本核算：通过选择正确的方法实现最佳成本控制.pdf

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1、Manufacturing Costing:Achieve Optimal Cost Control by Selecting the Right MethodAndre St.Amour2Presented byAndre St.AmourAcumatica Business Analyst 3AgendaIntroductionLearning Objectives Session Overview Business Scenario DiscussionUse Case:Determining Appropriate Costing Method for Leather Goods Ma

2、nufacturerSolutionBenefits and Considerations DemoQuiz Q&A|Survey CompletionSummary and Key Takeaways4CPE DisclaimerThis session is NASBA-compliant,and you may get 1 CPE credit if you fulfill the following requirements:Participate in at least one quizProvide your full name and email address when you

3、 complete a quizFailure to provide your full name and email address will result in Acumaticas inability to recognize you in our reports;thus,we will be unable to issue a CPE certificate for you.If you are not interested in getting the CPE credit,specifying your personal details is optional.Learning

4、Objectives6Learning ObjectivesIn this session,you will learn how to do the following:How to choose the right costing method to achieve optimal cost control.How inventory costs are calculated for a manufactured item.How the Standard,Actual,and Estimated production costing methods differ.What benefits

5、 each method brings and when each should be applied.Session Overview8Importance of Selecting a Costing MethodSelecting a production costing method impacts how a company values the produced inventory for the following scenarios:Partial receiptsScrap calculationsUnder reported material quantitiesUnder

6、 reported labor hoursInventory costs ultimately impact a companys COGS.Large fluctuations in manufactured costs can cause reporting anomaliesIt is essential to understand how costs flow and how to interpret what reports are displaying.9Acumatica Offerings Three production costing methodsActualEstima