About this course
تهدف إلى تزويد الطلاب
بأدوات محاسبية لتحليل التكاليف واتخاذ القرارات الإدارية. المواضيع الرئيسية:
التكاليف: تحليل التكاليف الثابتة والمتغيرة، تكاليف المنتجات، وتحليل نقطة
التعادل. الميزانيات التقديرية: إعداد الميزانيات وتحليل الفجوة بين الميزانية والأداء
الفعلي. اتخاذ القرارات: مثل قرارات التسعير، قرارات شراء أو صنع المنتجات، وتحليل
التكلفة والعائد.
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Chapter 1: Managerial Accounting: An Overview
3 Parts
Introduction to Managerial accounting
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Overview of managerial accounting
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Vital activities that helps managers
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Chapter 2:Managerial Accounting and Cost Concept
10 Parts
Introduction
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Managerial Accounting and Cost Concept
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Cost Classification for Manufacturing Companies
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Manufacturing Overhead
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Examples
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Non-manufacturing cost
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Cost Classification for Preparing Financial Statement
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Cost Classification for Predicting Cost Behavior
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High-Low method
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Cost Classification for Decision Making
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Chapter 5:Cost Volume -Profit Relationships
10 Parts
Introduction
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Cost Volume -Profit Relationships
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Basic of Cost Volume Profit (CVP) Analysis
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Examples
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CVP Relationships in Equation Forms
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Contribution Margin ratio (CM ratio)
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Additional Application of CVP Concepts
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Breakeven & Target Profit Analysis
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The Margin of Safety & Operating Leverage
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Sales mix
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Chapter 6: Variable Costing and Segment Reporting
5 Parts
Introduction
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Overview of Variable and Absorption Costing
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Example
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Explaining Changes in net Operating Income
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Reconciliation of Variable Costing with Absorption Costing Income
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Chapter 7: Activity Based Costing
6 Parts
Introduction
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Activity-Based Costing
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Cost pools , Allocation Bases, and Activity-Based Costing
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Designing an ABC System
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Example
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Targeting Process Improvements
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Chapter 8: Master Budgeting
1 Parts
Chapter 8
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Chapter 12: Decision Making
1 Parts
Chapter 12
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5.00
1 Reviews
Reviews (1)
Ahmad Alshurafa
14 Oct 2025 | 22:12
