At the end of the course the participants will be able to :

• Participate in the design and implementation of a complete manufacturing job costing system;
• Define and utilise performance indicators adapted to the context of the company and/or to a specific business unit;
• Evaluate the pertinence of the information gathered from diverse processes.

• Essential Financial Statements for manufacturing job costing;
• Different elements pertaining to the design of product costing (job cost and cost of goods);
• Main performance indicators;
• Accounting principles appropriate to manufacturing job costing and cost of goods.

• General manufacturing overheads and their implications;
• Raw materials: units of measure and unit price;
• Various methods for product costing (F.I.F.O., L.I.F.O., Standard, per lot number, etc.);
• Direct labour: quantity and hourly rates.

• Job costing for made-to-order environment;
• Job costing for make to inventory environment;
• Job costing for make to engineer environment;
• Job costing in a continuous production environment.

• Global performance indicators and their link to profitability and efficiency;
• Performance indicators for all the different processes in the manufacturing network;
• Performance indicators per resource, per administrative unit and for the company overall.

• Traps to avoid;
• Cost generators and their notions;
• Examples of formulae and respective calculations;
• Impact on the decision process.

[+] The importance of applying these principles to the       business process.

[+] Workshop : Case study and review of various technological       tools.

To sign up or for further information, please contact Maryse Morin
at 450-226-2238 or 1-800-861-6618

[ online registration  ]