分步成本法英文版課件

?

Introduction?

PrinciplesofStepCostMethod?

ProcessofImplementingStepCost?

CaseStudiesofImplementingStepCost?

ConclusionCHAPTERDefinition

of

Step

Cost

MethodThestepcostmethodisacostingsystemthatassignscoststoproductsorservicesbasedontheindividualstepsinvolvedintheirproductionordelivery.Itassignscoststoeachstepintheprocessandthenallocatesthosecoststotheproductsorservicesassociatedwiththatstep.Thestepcostmethodisusedtoprovideamoreaccuratereflectionofthetruecostofproductsorservices,asittakesintoaccountalltheindividualstepsandtheirassociatedcostsintheproductionordeliveryprocess.Importance

of

Step

Cost

MethodHistory

and

Development

of

Step

Cost

MethodCHAPTERApplication

Scope

of

Step

Cost

MethodBasic

Assumptions

of

Step

Cost

MethodThecostofeachstepisdirectlyTheproductionprocesscanbedividedintoaseriesofsteps.relatedtothevolumeofproductionortheamountofworkdoneinthatstep.Thecostofeachstepcanbeclearlyidentifiedandmeasured.Key

Features

of

Step

Cost

MethodItisbasedontheItcanreflectthecostchangesintheproductionprocessinrealtime.Itcanprovidemoreaccurateandusefulcostinformationforproductionprocessandthecharacteristicsofproductionactivities.managementdecision-making.Comparative

Advantages

of

Step

Cost

MethodItiseasytounderstandandoperate.Itiseasytoapplytodifferentindustriesandenterprises.Itiseasytointegratewithothermanagementmethodsandtools.CHAPTERStep

1:

Identify

Cost

Objects

and

Cost

Steps0102030405Step

2:

Determine

Cost

Allocation

for

Each

CostStepSummary:ThisstepfocusesonDetailsAnalyzetheDeterminethemostappropriatemethodforallocatingcosts,suchasAllocatethecoststoeachstepbasedonthechosenmethod.relationshipallocatingcoststoeachstepbasedontheirrelationshiptothatstep.betweeneachcostandthecorrespondingstep.proportionalallocationorfullabsorption.Step

3:

Implement

Cost

Control

MeasuresStep

4:

Monitor

and

Evaluate

Cost

PerformanceCHAPTERCase

1:

Application

of

Step

Cost

Method

in

aManufacturing

CompanySummaryDetailsThiscasestudyexaminestheimplementationofthestepcostmethodinamanufacturingcompany.Themanufacturingcompanyfaceschallengesintrackingandallocatingcostsaccurately.Thestepcostmethodisimplementedtoimprovecostingaccuracyanddecision-making.Keystepsintheimplementationprocessincludeidentifyingthestepsinthemanufacturingprocess,allocatingcoststoeachstep,andcreatingacostreportformanagementdecision-making.Case

2:

Application

of

Step

Cost

Method

in

aService

Industry

CompanyCase

3: