تقدير تكاليف المنتجات على أساس النشاط from Coursera

تنقسم التكاليف في أية منشأة أعمال إلى نوعين: تكاليف مباشرة (Direct Costs) وهي المرتبطة ارتباطاً مباشراً بالمنتج مثل المواد الخام والعمالة، وتكاليف غير مباشرة (Indirect Costs) وهي غير مرتبطة بالإنتاج بصورة مباشرة بل مرتبطة بالشركة والنشاط ككل مثل المصروفات الإدارية والتسويقية، وتكمن أهمية معرفة وحساب تلك التكاليف في كونها العامل الرئيسي لتحديد سعر بيع المنتج للعملاء وذلك عن طريق تحديد نصيب كل وحدة منتجة من إجمالي التكاليف لكن المشكلة تكمن في صعوبة تحديد نصيب المنتج من التكاليف غير المباشرة، حيث توجد طريقتان لحساب التكاليف لكل منتج: الطريقة الأولى هي الطريقة التقليدية المعروفة باسم مراكز التكلفة لكن نتائجها ليست بالدقة المطلوبة، أما الطريقة الأخرى الأحدث والأدق فهي حساب التكلفة على أساس الأنشطة (Activity-based Costing – ABC).

هذه الدورة هي دورة تمهيدية؛ فهي تلقي الضوء على أساسيات الموضوع بشكل عام بهدف التعريف به وبمحاوره الأساسية التي يجب الإلمام بها.

إذا كنت من المهتمين بإتقان تقدير تكاليف المنتجات على أساس النشاط، أو كان مجال عملك يتطلب إتقان تلك المهارات وتوظيفها في سياق عملك، فهذه الدورة ستكون مثالية لإغناء خبرتك وتطوير مهاراتك واستخدامها بشكل فعال ومؤثر.

حيث ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع، مثل: توضيح الفرق بين التكلفة المباشرة والتكلفة غير المباشرة، تبيان سبب صعوبة تخصيص التكلفة غير المباشرة على المنتجات المختلفة، معرفة طريقة تخصيص التكلفة غير المباشرة على المنتجات المختلفة، تخصيص التكلفة غير المباشرة باستخدام طريقة (ABC) في الواقع العملي.

What's inside

Syllabus

تقدير تكاليف المنتجات على أساس النشاط

ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع، مثل: توضيح الفرق بين التكلفة المباشرة والتكلفة غير المباشرة، تبيان سبب صعوبة تخصيص التكلفة غير المباشرة على المنتجات المختلفة، معرفة طريقة تخصيص التكلفة غير المباشرة على المنتجات المختلفة، تخصيص التكلفة غير المباشرة باستخدام طريقة (ABC) في الواقع العملي.

Good to know

Know what's good

, what to watch for

, and possible dealbreakers

دورة تمهيدية تمهد الأساس لموضوع تقدير تكاليف المنتجات على أساس النشاط

يلائم المتخصصين في المجال المالي والمحاسبي أو المهتمين بتحسين مهاراتهم في تقدير التكاليف

تتطلب فهم أساسي لمبادئ المحاسبة وخاصة فيما يتعلق بتكاليف المنتجات

Career center

Learners who complete تقدير تكاليف المنتجات على أساس النشاط will develop knowledge and skills that may be useful to these careers:

Activity-Based Costing Analyst

Activity-Based Costing (ABC) Analysts determine the activities performed in a company, identify the cost of each activity, and link those costs to products and services. The information is used to generate cost information needed for various purposes, including pricing, planning, and product and service design. This course, 'Product Costing Using Activity-Based Costing', can help you build a foundation for your career as an Activity-Based Costing Analyst. The course will give you a comprehensive understanding of ABC, including how to implement an ABC system in your organization and how to use ABC information to improve decision-making.

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Management Accountant

Management Accountants prepare and analyze financial reports for management to use in planning, controlling, and making decisions. An understanding of costing methods like Activity-Based Costing (ABC) can be essential for Management Accountants. This course, 'Product Costing Using Activity-Based Costing', can help you build this important knowledge and prepare you for a successful career as a Management Accountant.

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Cost Analyst

Cost Analysts estimate, analyze, and report on the costs of products, services, or processes. They may also develop and implement cost control systems. Knowledge of Activity-Based Costing (ABC) can be advantageous for Cost Analysts, as it can help them more accurately determine the costs of products and services. This course, 'Product Costing Using Activity-Based Costing', will introduce you to the concepts of ABC and can prepare you for a rewarding career as a Cost Analyst.

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Auditor

Auditors examine and evaluate financial records to ensure accuracy and compliance with laws and regulations. A deep understanding of costing methods, such as Activity-Based Costing (ABC) can be valuable for Auditors, as it can help them gain a comprehensive understanding of a company's financial operations. This course, 'Product Costing Using Activity-Based Costing', will provide you with a solid foundation in ABC and can enhance your preparation for a career as an Auditor.

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Financial Analyst

Financial Analysts use financial data to evaluate and make recommendations on investments. Knowledge of costing methods like Activity-Based Costing (ABC) can provide Financial Analysts with deeper insights into the financial performance of companies, enabling them to make better-informed recommendations. This course, 'Product Costing Using Activity-Based Costing', can help you develop a strong foundation in ABC and prepare you for a successful career as a Financial Analyst.

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Business Analyst

Business Analysts analyze business processes to identify areas for improvement. A deep understanding of costing methods, such as Activity-Based Costing (ABC), can be valuable for Business Analysts, as it can help them better assess the financial impact of process changes. This course, 'Product Costing Using Activity-Based Costing', may assist in your preparation for a career as a Business Analyst by providing you with a solid foundation in ABC.

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Financial Controller

Financial Controllers are responsible for the overall financial operations of an organization. A strong understanding of costing methods, like Activity-Based Costing (ABC), is essential for Financial Controllers, as it enables them to have a comprehensive grasp of the financial performance of the organization. This course, 'Product Costing Using Activity-Based Costing', can provide you with a solid foundation in ABC, assisting your preparation for a fulfilling career as a Financial Controller.

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Controller

Controllers are responsible for managing the financial operations of an organization. Knowledge of costing methods like Activity-Based Costing (ABC) can be advantageous for Controllers, as it can help them better understand the financial performance of the organization. This course, 'Product Costing Using Activity-Based Costing', will provide you with a solid foundation in ABC, preparing you for a successful career as a Controller.

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Operations Manager

Operations Managers plan, organize, and direct the operations of an organization. An understanding of costing methods, such as Activity-Based Costing (ABC), can assist Operations Managers in optimizing operational efficiency, ensuring that resources are allocated efficiently. This course, 'Product Costing Using Activity-Based Costing', can give you a strong foundation in ABC, preparing you for a successful career as an Operations Manager.

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Chief Financial Officer

Chief Financial Officers (CFOs) are responsible for the overall financial health of an organization. A thorough understanding of costing methods, such as Activity-Based Costing (ABC), is essential for CFOs as it enables them to make strategic financial decisions. By taking this course, 'Product Costing Using Activity-Based Costing', you will gain a comprehensive grounding in ABC, which can equip you for a successful career as a CFO.

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Financial Manager

Financial Managers oversee the financial activities of an organization. Knowledge of costing methods, such as Activity-Based Costing (ABC), can be advantageous for Financial Managers, as it can help them better manage the financial resources of the organization. This course, 'Product Costing Using Activity-Based Costing', will provide you with a solid foundation in ABC, preparing you for a successful career as a Financial Manager.

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Accountant

Accountants are responsible for preparing, analyzing, and interpreting financial statements. A deep understanding of costing methods, such as Activity-Based Costing (ABC), can be valuable for Accountants, as it can help them more accurately report on the financial performance of a company. This course, 'Product Costing Using Activity-Based Costing', will provide you with a solid foundation in ABC and can prepare you for a successful career as an Accountant.

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Budget Analyst

Budget Analysts prepare and analyze budgets for organizations. Knowledge of costing methods like Activity-Based Costing (ABC) can be beneficial for Budget Analysts, as it can help them better understand the financial implications of budgeting decisions. This course, 'Product Costing Using Activity-Based Costing', may be useful for you to consider if you are interested in pursuing a career as a Budget Analyst.

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Pricing Analyst

Pricing Analysts analyze market data to determine the optimal prices for products and services. Knowledge of costing methods like Activity-Based Costing (ABC) can be beneficial for Pricing Analysts, as it can help them better understand the costs associated with products and services. This course, 'Product Costing Using Activity-Based Costing', may be useful for you to consider if you are interested in pursuing a career as a Pricing Analyst.

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Procurement Manager

Procurement Managers are responsible for sourcing and purchasing goods and services for an organization. Knowledge of costing methods like Activity-Based Costing (ABC) can be beneficial for Procurement Managers, as it can help them better understand the costs associated with procurement activities. This course, 'Product Costing Using Activity-Based Costing', may be useful for you to consider if you are interested in pursuing a career as a Procurement Manager.

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تقدير تكاليف المنتجات على أساس النشاط

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