{"id":8455,"date":"2022-12-23T07:49:06","date_gmt":"2022-12-23T07:49:06","guid":{"rendered":"https:\/\/www.cuistar.com\/?p=8455"},"modified":"2023-04-24T11:46:53","modified_gmt":"2023-04-24T11:46:53","slug":"notable-innovations-in-cost-accounting","status":"publish","type":"post","link":"https:\/\/www.cuistar.com\/my\/notable-innovations-in-cost-accounting\/","title":{"rendered":"Notable Innovations in Cost Accounting"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Accounts Receivable and Credit Policy in Receivable Management<\/a><\/li>\n<li><a href=\"#toc-1\">Cost and Management Accounting Made Simple (Made Simple Books)<\/a><\/li>\n<li><a href=\"#toc-2\">What Is Cost Accounting? Definition, Examples and Types<\/a><\/li>\n<li><a href=\"#toc-3\">Marginal Costing<\/a><\/li>\n<li><a href=\"#toc-4\">Switch your browser for the best experience on Reed Courses<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" loading=\"lazy\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"254px\" alt=\"what is cost accounting\"\/><\/p>\n<p>This diploma will also make you stand out as an eligible candidate for job positions in the managerial accounting field. Managerial accounting is practiced by almost every organization looking for progression in the industry, therefore,  you can get into any reputable organization through this diploma. If you are already an employee in the managerial accounting field, this diploma will qualify you <a href=\"https:\/\/www.projectpractical.com\/accounting-in-retail-inventory-management-primary-considerations\/\">https:\/\/www.projectpractical.com\/accounting-in-retail-inventory-management-primary-considerations\/<\/a> to demand job benefits such as job promotions and salary increments from the organization. At a private hospital level also, the management can optimize the margins by identifying the source of largest costs. E.g. data revealed that a hospital was losing money on some reimbursement contracts. The paying organizations knew about this but had continued to reimburse the hospital on these low rates.<\/p>\n<p>Historic cost accounting generally overstates profitability-the average current cost pre-tax return on capital is around half the historic cost figure. Industries most affected are textiles, motors, paper and packaging and chemicals, while construction, engineering contracting and retailing are least affected. Post-tax returns on equity are reduced even more using current cost accounting.<\/p>\n<h2 id=\"toc-0\">Accounts Receivable and Credit Policy in Receivable Management<\/h2>\n<p>Please email and a co-ordinator will make contact with you regarding booking. This course is eligible for ITA funding which offers up to \u00a3200 towards the cost of training. Understand product cost, period cost and the differences between them. An endorsed course is a skills based course which has been checked over and approved by an independent awarding body. Endorsed courses are not regulated so do not result in a qualification &#8211; however, the student can usually purchase a certificate showing the awarding body\u2019s logo if they wish.<\/p>\n<p>This is the term used to describe units that are not yet complete at the end of the period. Opening WIP is the number of incomplete units at the start of a process and closing WIP is the number at the end of the process. In a manufacturing process the number of units of output may not necessarily be the same as the number of units of inputs. Study method describes the format in which the course will be delivered. At Reed Courses, courses are delivered in a number of ways, including online courses, where the course content can be accessed online remotely, and classroom courses, where courses are delivered in person at a classroom venue.<\/p>\n<h2 id=\"toc-1\">Cost and Management Accounting Made Simple (Made Simple Books)<\/h2>\n<p>In this case, activities are those regular actions performed inside a company. Accountants assign 100% of each employee&#8217;s time to the different activities performed inside a company . Target costing is when a company knows in advance what it wants to pay for a product\u2019s production .<\/p>\n<p>A series of multiple choice questions throughout the book provides a further opportunity for the student to check personal progress. The unit is assessed using five separate assessments which all take the form of case studies which are taken under exam conditions. In order to complete the unit successfully, you will be required <a href=\"https:\/\/www.scoopearth.com\/the-importance-of-retail-accounting-in-improving-inventory-management\/\">retail accounting<\/a> to achieve a satisfactory level of performance in all assessed work. Cost accounting can be viewed as translating the supply chain into financial values. Throughput accounting is a relatively new and simplified form of accounting. It is designed to identify the factors that prevent a business from reaching its goals.<\/p>\n<h2 id=\"toc-2\">What Is Cost Accounting? Definition, Examples and Types<\/h2>\n<p>All have in-depth knowledge and experience in various aspects of payment scheme technology and the operating rules applicable to each. The team holds expertise in the well-established  payment schemes such as UK Direct Debit, the European SEPA scheme, and the US ACH scheme, as well as in schemes operating in Scandinavia, Australia, and <a href=\"https:\/\/www.bollyinside.com\/featured\/the-primary-basics-of-successful-cash-flow-management-in-construction\/\">https:\/\/www.bollyinside.com\/featured\/the-primary-basics-of-successful-cash-flow-management-in-construction\/<\/a> New Zealand. An isocost line helps us to determine the combination of input for a defined amount of cost whereas an isoquant curve helps us to determine the combination of input to produce the same amount of output. The major reason behind the shift in an isocost line of a firm is the change in the number of inputs used by a firm.<\/p>\n<ul>\n<li>The cost of the first instalment is indicative as you may be required to pay a deposit.<\/li>\n<li>What\u2019s different about throughput is that it does not concentrate on reducing expenses, it focuses on constraints, regardless of whether they are internal or external.<\/li>\n<li>There are many different types of accounting, but one of the most important is cost accounting.<\/li>\n<li>Cost accounting helps a particular organization create and control its budget.<\/li>\n<li>With the use of historical data and present market conditions, the company can formulate policies on cost allocation which could result in greater profit.<\/li>\n<li>For example, an elimination of one product would not eliminate the overhead or even direct labour cost assigned to it.<\/li>\n<li>Accountants assign 100% of each employee&#8217;s time to the different activities performed inside a company .<\/li>\n<\/ul>\n<p>Creating and increasing profitability depends on doing many little things better than the competition. Introducing a cost control system can bring immediate savings and make sure that you remain competitive in the longer term. This title gives background and current thinking on the development and uses of rates of return on capital. This edition gives an emphasis to practical application and case studies.<\/p>\n<h2 id=\"toc-3\">Marginal Costing<\/h2>\n<p>So, the contracts were cancelled and then were reinstated with higher reimbursement rates, based on the cost accounting data. This course opens up many career possibilities, not limited only to the accounting field. Qualified, trained cost accountants &#8211; like those who study and successfully complete this course &#8211; are needed in all sorts of enterprises, including industrial, manufacturing, project management and service-providing companies. Cost and management accounting exist in the same category, in the sense that cost accounting is a type of management accounting. However, an accountant carrying out management accountancy will need to have a strong understanding of the standards that guide other areas of accountancy. As we know, cost accounting can help in making great business decisions, it also helps businesses in their expansion and helps the business to focus on where they can allocate their resources to make the most out of it.<\/p>\n<div style='text-align:center'><iframe width='562' height='318' src='https:\/\/www.youtube.com\/embed\/ewxXKmH8qpA' frameborder='0' alt='what is cost accounting' allowfullscreen><\/iframe><\/div>\n<p>Up-date material gives you a better understanding of the current issues effecting the business environment. An international accredited qualification for professional development and career success showing you have substantial skills, competence and knowledge. Building long-term profitability allows you to grow your business and your own personal rewards from it.<\/p>","protected":false},"excerpt":{"rendered":"<p>Content Accounts Receivable and Credit Policy in Receivable Management Cost and Management Accounting Made Simple (Made Simple Books) What Is Cost Accounting? Definition, Examples and Types Marginal Costing Switch your browser for the best experience on Reed Courses This diploma [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[76],"tags":[],"class_list":["post-8455","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8455","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/comments?post=8455"}],"version-history":[{"count":1,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8455\/revisions"}],"predecessor-version":[{"id":8456,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8455\/revisions\/8456"}],"wp:attachment":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/media?parent=8455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/categories?post=8455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/tags?post=8455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}