課程簡介
本課程專為應付LCCI Level 3 Cost Accounting考試而度身訂造，教授課程內容針對參加LCCI考試的學生而設。

課程特色
全期課程總共23堂，首先教授LCCI Level 2 Cost Accounting課程(總共12堂)，然後緊接著繼續教授LCCI
Leve 3 Cost Accounting課程(總共11堂)，課程由同一位教師任教，課程連貫，一氣呵成。

課程內容

1. Accounting for materials, labour, overheads and processes
the calculations of quantity and cost of materials. yield, using
materials from stock, the standard hour, absorption of
overheads, activity based costing (abc). apportionment of
joint process costs.

2. Stock control
use of free stock balance. calculation and use of economic
order quantity (eoq).

3. Marginal costing
distinction from the absorption costing principle, particularly
as to the effect on stock valuations and reported profits.
relevance and use of contribution as a basis for various
decisions, particularly with reference to limiting factors.
opportunity costs. avoidable costs. sunk costs. calculation
of break-even points. break-even charts involving traditional,
contribution and profit volume (p/v) presentations. limitations
of break-even analysis.

4. Budgetary control
preparation and co-ordination of functional, cash and master
budgets. limiting factor. fixed and flexible budgets.

5. Standard costing and variances
setting standard costs. types of standard. com- prehensive
sales and production cost variance analysis, including mixture
variances. calculation and relevance of control ratios- activity,
capacity and efficiency.

6. Accounting systems
interlocking and integrated Accounting systems. use of control
accounts. reconciliation and causes of different profits.

上課書本
學生無須出外購買書本，教師將自行編製筆記派發給學生。

代報考試
凡在本校就讀上述課程的學生，本校均可代報LCCI Cost Accounting考試。

入學資格
必須具備LCCI Level 2 Book-keeping & Accounts常識。

授課語言
廣東話解釋內容，輔以英語。

最新上課時間
詳情請致電29443633查詢。