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Cost Allocation and Process Costing Course

By: HRODC Postgraduate Training Institute, A Postgraduate-Only Institution

United Arab Emirates

08 - 12 Jul, 2019  5 days

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GBP 5,000

The following topics will be discussed during this Cost Allocation and Process Costing Course:

Allocation of Support Department Costs, Common Costs and Revenues

  • Allocating Costs of a Supporting Department to Operating Departments
  • Methods to Allocate Support Department Costs
  • Allocation Method Trade-Offs
  • Allocation Bases
  • Comparative Allocation Bases Illustrated
  • Methods of Allocating Support Costs to Production Departments
  • Choosing Between Methods
  • Allocating Common Costs
  • Methods of Allocating Common Costs
  • Cost Allocations and Contracting
  • Revenue Allocation and Bundled Products

Cost Allocation: Joint Products and By-Products

  • Joint Cost Terminology
  • Examples of Joint Cost Situations
  • Joint Process Overview
  • Reasons for Allocating Joint Costs
  • Joint Cost Allocation Methods
  • Method Selection
  • Sell-or-Process Further Decisions
  • Sell-or-Process Further Flowchart
  • Comparative Income Statements for Accounting for By-products

Process Costing

  • Job vs. Process Costing
  • Process Costing
  • Five-Step Process-Costing Allocation
  • Equivalent Units
  • General Ledger Cost Flows Illustrated
  • Result of the Process (As Before)
  • Transferred-In Costs
  • Hybrid Costing Systems
Dubai Jul 08 - 12 Jul, 2019
GBP 5,000.00
(Convert Currency)

Ms. Michelle +442071938392; +447487877573; +639368309409

Prof. Dr. R. B. Crawford
NST PPC Advert
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