Расчет себестоимости и его влияние на результат
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Себестоимость – важный показатель деятельности предприятия. Выбор метода расчета себестоимости и распределения затрат при проведении финансового анализа может в конечном счете стать одним из ключевых факторов принятия правильного управленческого решения. Вне зависимости от целей расчета себестоимости и формулы, по которой он производится, проводящему анализ специалисту необходимо ответить на следующие вопросы: - Себестоимость какого объекта учета необходимо определить (выпускаемая продукция, технологический процесс, отдельный заказ); - Какие затраты будут включены (калькулирование полной или усеченной себестоимости); - На основании каких данных будет сделан расчет (нормативные затраты или фактические); - Как распределить косвенные расходы и учесть их в себестоимости готовой продукции. Об этих и многих других вопросах пойдет речь на бесплатном семинаре учебного Центра "Специалист" при МГТУ имени Баумана. Ведет мастер-класс блестящий преподаватель-практик и сертифицированный бизнес-тренер, прошедший путь от маркетолога до коммерческого директора промышленного холдинга, Светлана Васильевна Казакова. Научитесь правильно расчитывать себестоимость на практическом курсе "Основы управленческого учета и бюджетирование" http://www.specialist.ru/course/upruch?utm_source=youtube&utm_medium=referral&utm_campaign=youtube_upruch4_1 Записывайтесь (или смотрите в записи) наши бесплатные семинары - http://www.specialist.ru/course/seminars?utm_source=youtube&utm_medium=referral&utm_campaign=youtube_upruch4_podpiska
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