Description

Analytical accounting allows the company to have in-depth knowledge of the elements that constitute its results. This training will teach you to use different cost calculation methods, to interpret the results and thus contribute to better management of the company.

Who is this training for ?

For whom ?

This training is aimed at anyone from accounting, administrative or financial services responsible for cost calculation, accounting analysis or establishing cost prices.

Prerequisites

Knowledge of basic accounting mechanisms.

Training objectives

Know the essential principles of cost accounting Master the methods of calculating full, partial and real costs Establish profitability thresholds for the company Ensure budgetary monitoring and control

Training program

• Define the general principles of cost accounting
  • Relationship between general accounting and analytical accounting.
  • Cost analysis in decision-making.
  • Restatement of general accounting expenses.
  • Notions of costs: the components of costs, the characteristics of a cost, the problem of the calculation method.
• Master the logic of full costs
  • Interest of the method.
  • Breakdown of direct and indirect loads.
  • Treatment of indirect loads, homogeneous sections or analysis centers.
  • Distribution keys and expense rates.
  • Charging tables and choice of units of work (OU).
  • Methods: implementation difficulties, disadvantages.
• Apply methods based on partial cost logic
  • Fixed and variable costs.
  • Variable cost method.
  • Break-even point and break-even point.
  • Direct Costing and Advanced Direct Costing .
  • Rational allocation of fixed costs. Marginal cost.
• Analyze real costs
  • Control budgets.
  • Standard and pre-established costs.
  • Flexible section budget.
  • Analyze variances.
  • Difficulties inherent in budgetary control.
• Understanding the logic of activity-based costing
  • ABC method.
  • Transversal processes and definition of "activities.
  • Cost drivers.