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Cost Accounting for Corporate Profit Generation

To build precise cost accounting knowledge and practical skills, this course covers core costing principles including calculation and reporting, structured with case studies for direct real-world use.

4 learners are taking this course

  • kpcre
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Accounting

What you will learn!

  • Can understand the concepts, classifications, and aggregation of cost accounting.

  • Can identify manufacturing overhead allocation methods.

  • Understand the concept of job order costing and be able to perform it through examples.

  • Can understand the concept of process costing, and through examples, perform job order costing.

Presenting accounting practices that even non-majors can easily understand!


Financial statements, profit and loss expectations, assets, liabilities, revenues, and expenses. These are words that are mentioned so often in meetings, but they are difficult for non-majors to understand properly. Accounting, which we thought was difficult, was quickly covered up! However, even if you are not a major or a practitioner, accounting is hidden in our work, so if you are an office worker, you should have basic accounting knowledge.

It aims to cultivate accurate prior knowledge of cost accounting and practical application skills, and is structured to be used in actual work by structuring the basic principles required for cost accounting, such as cost calculation and cost report preparation, through case studies.

It helps you understand the concepts, classification, and aggregation of cost accounting, and helps you understand the methods of allocating manufacturing indirect costs and the concepts of individual cost calculation and comprehensive cost calculation. It also helps you perform individual cost calculation and comprehensive cost calculation through examples.


Accounting commentary based on case studies applicable to actual work

  • It is designed to help you acquire the accounting knowledge necessary for conducting business within the company by practicing individual costs and comprehensive costs with various case-based examples.



Presenting key points centered on practice

  • Topic-based learning is possible through micro-learning centered on core keywords that can be immediately applied in practice.

Course Contents


  1. Cost accounting concept

  2. The concept of cost

  3. Manufacturing costs and non-manufacturing costs

  4. Direct costs and indirect costs

  5. Variable Costs and Fixed Costs

  6. Semi-variable cost and semi-fixed cost

  7. Aggregation and calculation of cost

  8. The concept of distribution

  9. Factory-wide distribution rate and division-specific distribution rate

  10. Distribution of auxiliary department costs (1)

  11. Distribution of auxiliary department costs (2)

  12. Distribution of auxiliary department costs (3)

  13. Distribution of combined costs (1)

  14. Distribution of combined costs (2)

  15. The concept of individual cost accounting

  16. Comprehensive example of individual cost calculation

  17. The concept of comprehensive cost accounting

  18. Learning the basics of comprehensive cost calculation

  19. First in, first out method

  20. Average method


Recruiting instructors who have been verified through offline education

We have invited lecturers who are well-received for their in-depth lectures at companies, public institutions, and universities, to present specialized and differentiated content.

Professor Kwon Sang-ho

Current) Auditor of Gangbit Village Co., Ltd.

Current) Adjunct Professor at Shingu University

Currently, adjunct professor at Induk University

Currently a part-time lecturer at Dongduk Women's University

Former Director of Research Lab, Korea Industrial Development Institute


Recommended for
these people

Who is this course right for?

  • Managers and working-level staff of General Affairs, Accounting, and Finance.

  • Planning, Review, General Affairs (Management), IT, Sales Department Heads and Staff in charge

  • Practical staff requiring an understanding of the relationship between business operations and accounting tasks

Hello
This is

417

Learners

38

Reviews

1

Answers

4.6

Rating

152

Courses

1987년에 설립된 한국생산성본부 부설기관으로, 기업과 공공기관의 임직원을 대상으로 회사생활에 꼭 필요한 직무교육을 제공하고 있습니다.

실제 기업의 업무에서 일어나는 ‘일’을 바탕으로 실무역량 강화를 위한 직무역량(Job-Duty-Task) 기반의 교육 콘텐츠를 구성했습니다.

차원이 다른 직무교육을 경험해 보세요!

홈페이지 : https://www.kpcice.or.kr

Curriculum

All

20 lectures ∙ (15hr 45min)

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$77.00

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