រៀនផ្ទាល់តាម​ Online ៖ Costing & Pricing (ការកំណត់ ថ្លៃដើម និង ថ្លៃលក់ចេញ)  👉រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសុក្រទី 03/07/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

រៀនផ្ទាល់តាម​ Online ៖ Costing & Pricing (ការកំណត់ ថ្លៃដើម និង ថ្លៃលក់ចេញ)  👉រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសុក្រទី 03/07/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

Original price was: $119.Current price is: $99.

វគ្គនេះបណ្តុះបណ្តាលដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA​ (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)​

ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាក់ទងនឹង Costing & Pricing ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាម Online ដែលធ្វើអោយលោកអ្នកអាចអនុវត្តក្នុងក្រុមហ៊ុន ចំនុចសំខាន់ៗត្រូវរៀនដូចខាងក្រោម៖

I. Product Costing

  • Calculates the total cost of producing a product.
  • Includes:
    • Direct materials
    • Direct labor
    • Manufacturing overhead
  • Used to determine:
    • Selling price
    • Profit
    • Inventory value

Example

Raw materials $50 + labor $30 + overhead $20 = product cost $100.

II. Merchandising Costing

  • Used by trading businesses that buy and resell goods.
  • Main cost = cost of purchasing inventory
  • Focuses on:
    • Purchase cost
    • Freight-in
    • Discounts
    • Inventory valuation

Example

A shop buys a phone for $200 and sells for $300.

III. Service Costing

  • Used in service businesses where no physical product exists.
  • Measures cost of providing services.

Common industries

  • Hospitals
  • Hotels
  • Transport
  • Consulting firms

Main costs

  • Employee salaries
  • Utilities
  • Equipment usage

Example

A taxi company calculates cost per kilometer.

IV. Construction Costing

  • Used for long-term construction projects.
  • Each project is separately tracked.

Includes

  • Materials
  • Workers
  • Machinery
  • Subcontractors…

Important feature

Costs accumulate over project duration.

Example

Costing for building a bridge or road.

V. Target Costing

  • Starts from market selling price first.
  • Desired profit is deducted to find allowable cost.

Formula

Target Cost = Selling Price − Desired Profit

Purpose

  • Control cost before production begins.
  • Very common in competitive industries.

Example

Selling price $500 − desired profit $100 = target cost $400.

VI. Product Life Cycle Costing

  • Examines total cost during entire product life.

Stages

  1. Research & development
  2. Design
  3. Production
  4. Marketing
  5. Distribution
  6. Customer service
  7. Disposal

Purpose

Understand total profitability over time.

VII. Decision Making for Absorption Costing & Marginal Costing

Absorption Costing

  • Includes all manufacturing costs:
    • Fixed overhead
    • Variable overhead
  • Required for financial statements.

Marginal Costing

  • Only variable costs treated as product costs.
  • Fixed costs treated as period expenses.

Main difference

Profit changes when inventory changes.

Decision usefulness

  • Marginal costing → short-term decisions
  • Absorption costing → external reporting

VIII. Job Order Costing vs. Process Costing

Job Order Costing Process Costing
Used for unique jobs Used for mass production
Costs tracked by job Costs tracked by department/process
Different products Similar products
Example: house construction, Printing company, custom furniture

 

 Example: cement factory, beverage factory, oil refinery

 

 

IX. Traditional Absorption Costing

Allocates overhead using one base such as:

  • Labor hours
  • Machine hours
  • Other bases

Problem

May produce inaccurate product costs if products are very different.

X. Activity Based Costing (ABC)

  • More accurate costing system.
  • Overhead assigned based on activities.

Steps

  1. Identify activities
  2. Determine cost drivers
  3. Allocate overhead

Examples of activities

  • Machine setup
  • Inspection
  • Packaging

Benefits

  • Better pricing decisions
  • Better cost control

XI. Standard Costing

  • Uses predetermined standard costs.
  • Actual cost compared with standard cost.

Purpose

  • Cost control
  • Performance evaluation
  • Variance analysis

Variances

  • Favorable variance
  • Unfavorable variance

Example

Standard material cost = $10/unit, actual = $12/unit → unfavorable variance.

XII. Variances of Actual Results from Standard Cost and Responsibility 

1. Planning variances

  • Planning variances arise because the original standard cost was incorrect or outdated  or unexpected external changes
  • Poor planning, wrong forecasts, market changes, inflation, regulation changes

2. Operational variances

  • Variance caused by actual operating performance
  • Inefficiency or efficiency in operations

3. Responsibility for variances

  • Identifying who should be accountable for variances
  • Depends on controllability
  • Managers should only be evaluated based on variances they can control

XIII. More About Costing (Important Extra Concepts)

1.     Fixed Cost

Does not change with production volume.

Example

Factory rent.

2.     Variable Cost

Changes with production level.

Example

Raw materials.

3.     Semi-variable Cost

Contains fixed and variable elements.

Example

Electricity bill.

4.     Prime Cost

Direct materials + direct labor.

Formula: Prime Cost = Direct Materials + Direct Labor

5.     Conversion Cost

Cost to convert materials into finished goods.

Formula: Conversion Cost = Direct Labor + Manufacturing Overhead

6.     Relevant Cost

Future costs relevant for decision making.

7.     Sunk Cost

Past costs that cannot be recovered.

8.     Opportunity Cost

Benefit lost when choosing one option over another.

 

Simple Overall View

Costing Type Main Purpose
Product Costing Calculate manufacturing cost
Merchandising Costing Cost of buying and selling goods
Service Costing Cost of providing services
Construction Costing Cost per construction project
Target Costing Achieve desired profit
Life Cycle Costing Total cost over product life
ABC Accurate overhead allocation
Standard Costing Cost control using standards
Marginal Costing Short-term decisions
Absorption Costing Full manufacturing cost reporting

 

XIV. Pricing Strategy

Pricing decisions may be separated into three broad approaches:

  1. Demand-based approaches
  2. Cost-based approaches
  3. Market-based approaches

Other pricing strategies

  1. Market penetration : low prices when product launched for new products
  2. Market skimming : charge high prices when product launched for new products
  3.  Complementary product pricing  :         use a ‘loss leader’
  4. Product-line pricing          : prices reflect cost proportions or demand relationships
  5.  Volume discounting         :   reduction in price for large sales orders
  6.  Relevant cost pricing          : for special orders determine a minimum price
  7. Price discrimination         :  the practice of charging different prices for the same product for different groups  of buyers

XV. Examples and questions

Original price was: $119.Current price is: $99.ចុច ចុះឈ្មោះរៀន

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