The syllabus
stage
theme
Course content
One
Composition of production cost
The manufacturing cost of classification
Analysis of the manufacturing cost
How to confirm the cost calculation method
Manufacturing cost structure
Fixed cost VS variable cost
Variable cost method
Formulation of standard cost
Significance of cost variance analysis
Standard cost calculation method
Improved standard cost method
Two
Manufacturing cost calculation
The decomposition of production cost
High and low point method
scatter diagram method
Discrete graph method
Linear regression method
The calculation of production cost
Material cost calculation
Cost accounting
Manufacturing cost calculation
Allocation of manufacturing expense
Production cost allocation between products and WIP
Steps in the preparation of cost plans
Analysis on the difference of manufacturing cost
Three
Production cost management
The basis of cost management
Data collection of cost management
Preparation of salary data
Manufacturing expense usage
The prediction of production cost
Method of cost prediction
Business forecast / cost budget
Flexible budget
The cost of decision making
The preparation of cost plan
The method of cost control
The standard cost of the manufacturing process calculation method of change / criticism
Cost center
Cost center
Revenue center

Profit center

Four
How to reduce manufacturing cost
O what a waste of our cost
The accurate market forecast factors
Method of making the prediction o
Qualitative forecasting method
Quantitative prediction method
Exponential smoothing method
The way of cost savings
The six kinds of methods to reduce costs
The improved method
Lean production system
Product redesign
inventory control
Accurate sales forecast
Avoid pricing errors
Five
Construction of performance appraisal system of production department
Using a combination of KPI and CPI o production system performance
Using a combination of qualitative evaluation and quantitative evaluation.
The attention in the production system of "short board" assessment
The problems of cross sectoral cross process appraisal implementation
Application of eight step method in the production o KPI quantitative assessment of the
Statistics and analysis of the performance data of production department
The production performance appraisal incentive mechanism design