In this course, you will explore how to use accounting to allocate resources and incentivize manager and employee behaviors in using these resources. You will also learn how financial and non-financial accounting information facilitates strategic performance measurement and how to integrate this information to continuously improve strategy.
Upon successful completion of this course, you will be able to:
• Understand the role of managerial accounting information in common business decisions
• Differentiate relevant and irrelevant information
• Avoid common pitfalls in business decisions
• Prepare a master budget and its key components
• Describe the iterative and interrelated nature of budgeting
• Evaluate capital investments via a variety of measures
• Understand how upper management uses variance analysis
• Calculate, interpret, and investigate variances
• Understand decentralization and its advantages and disadvantages
• Compute and interpret financial performance measures
• Communicate the role of non-financial measures and strategic performance measurement systems
• Identify issues associated with performance measurement and incentives
• Understand the nature and role of subjective performance evaluation
This course is part of the iMBA offered by the University of Illinois, a flexible, fully-accredited online MBA at an incredibly competitive price. For more information, please see the Resource page in this course and onlinemba.illinois.edu.
Этот курс входит в специализацию ''Специализация Value Chain Management'
Управленческий учет: Инструменты для содействия и управления принятием деловых решений
от партнера
Программа курса: что вы изучите
Неделя
17 ч. на завершение
Course Overview and Relevant Information for Decision Making
In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. Decisions are at the heart of all organizations. In this module, you will also explore the nature and role of relevant information in common business decisions, and how such information facilitates these decisions and helps managers and employees avoid common pitfalls. You will also consider how the financial perspective adopted by accountants complements other, qualitative perspectives.
18 видео ((всего 55 мин.)), 8 материалов для самостоятельного изучения, 7 тестов
18 видео
Fundamental Concepts2мин
Sunk Costs3мин
Opportunity Costs3мин
Common Mistakes2мин
What We've Learned in Lesson 1.144
Learning Objectives and Overview1мин
Keep or Drop a Product Line6мин
Make or Buy8мин
Replace or Retain Equipment6мин
Additional Considerations2мин
What We've Learned in Lesson 1.237
Learning Objectives and Overview1мин
Sell "As-Is" or Process Further4мин
Accepting a Special Order7мин
What We've Learned in Lesson 1.340
Module 1 Review39
Like this course? Learn more with the iMBA! (Optional)1мин
8 материала для самостоятельного изучения
Syllabus10мин
About this Course: Ratings and Reviews10мин
About the Discussion Forums10мин
Glossary10мин
Social Media10мин
Getting to Know Your Classmates10мин
Module 1 Overview10мин
Module 1 Readings20мин
6 практического упражнения
Orientation Quiz10мин
Lesson 1.1 Practice Quiz10мин
Lesson 1.2 Practice Quiz10мин
Lesson 1.3 Practice Quiz6мин
Module 1 - Conceptual Quiz20мин
Module 1 - Quantitative Analysis Quiz10мин
Неделя
25 ч. на завершение
Budgeting for Planning and Control
At the heart of an organization’s planning and control function is its budget. In this module, you will explore the purpose of budgeting, the role of managers and employees in budgeting, and related implications. You will also develop an organization’s budget, ultimately understanding the iterative nature among the budget’s key components: the operations, financing, and capital investments budgets.
25 видео ((всего 84 мин.)), 2 материалов для самостоятельного изучения, 6 тестов
25 видео
Basic Terminology4мин
Implications2мин
What We've Learned in Lesson 2.139
Master Budget Overview1мин
Sales Budget2мин
Production Budget4мин
Component Budgets11мин
Budgeted Income Statement3мин
What We've Learned in Lesson 2.256
Financing Budget Overview1мин
Cash Budget - 13мин
Cash Budget - 24мин
Cash Budget - 36мин
Extending the Example2мин
What We've Learned in Lesson 2.337
Capital Budgeting Overview1мин
Example Scenario4мин
Payback4мин
Accounting Rate of Return3мин
Time Horizon and Implications4мин
Discounted Cash Flow and Net Present Value7мин
Internal Rate of Return5мин
What We've Learned in Lesson 2.446
Module 2 Review46
2 материала для самостоятельного изучения
Module 2 Overview10мин
Module 2 Readings
6 практического упражнения
Lesson 2.1 Practice Quiz6мин
Lesson 2.2 Practice Quiz8мин
Lesson 2.3 Practice Quiz6мин
Lesson 2.4 Practice Quiz8мин
Module 2 - Conceptual Quiz20мин
Module 2 - Quantitative Analysis Quiz10мин
Неделя
36 ч. на завершение
Standard Costing and Variance Analysis
After establishing goals, setting targets, and the budget, upper management uses variance analysis to compare, assess, and investigate differences between actual and expected performance. In this module, you will learn how upper management uses variance analysis to motivate and monitor managers and employees, how to perform variance analysis on any aspect of the organization, and ultimately understand the power of this important tool for planning and control.
13 видео ((всего 78 мин.)), 2 материалов для самостоятельного изучения, 6 тестов
13 видео
Cost Variance Classification and General Framework10мин
Causes of Variances5мин
An Example Scenario and Direct Materials Variances10мин
Direct Labor Variances7мин
Variable Overhead Variances3мин
Fixed Cost Variances7мин
Production Volume Variances5мин
What We've Learned in Lesson 3.21мин
Fundamentals and General Framework6мин
An Example Scenario11мин
What We've Learned in Lesson 3.340
Module 3 Review53
2 материала для самостоятельного изучения
Module 3 Overview10мин
Module 3 Readings
5 практического упражнения
Lesson 3.1 Practice Quiz8мин
Lesson 3.2 Practice Quiz8мин
Lesson 3.3 Practice Quiz6мин
Module 3 - Conceptual Quiz16мин
Module 3 - Quantitative Analysis Quiz10мин
Неделя
42 ч. на завершение
Performance Measurement and Evaluation
Accountants help implement, communicate, and evolve organizational strategy via the information they provide to owners, managers, and employees. Specifically, they help plan, monitor, and control decisions via the performance measurement, evaluation, and compensation system. In this module, you will explore many aspects of this important system, including decentralization, financial and non-financial performance measurement, strategic performance measurement systems, and subjective performance evaluation.
13 видео ((всего 62 мин.)), 2 материалов для самостоятельного изучения, 4 тестов
13 видео
What We've Learned in Lesson 4.154
Why is Financial Performance Measurement Important?4мин
Return on Investment4мин
The Underinvestment Problem8мин
Residual Income6мин
What We've Learned in Lesson 4.253
Non-Financial Measures4мин
Strategic Performance Measurement Systems8мин
Performance Measurement Issues7мин
Subjective Performance Evaluation4мин
What We've Learned in Lesson 4.31мин
Module 4 Review49
2 материала для самостоятельного изучения
Module 4 Overview10мин
Module 4 Readings10мин
4 практического упражнения
Lesson 4.1 Practice Quiz6мин
Lesson 4.2 Practice Quiz8мин
Lesson 4.3 Practice Quiz8мин
Module 4 Quiz24мин
4.7
Рецензии: 4433%
начал новую карьеру, пройдя эти курсы
25%
получил значимые преимущества в карьере благодаря этому курсу
Лучшие рецензии
Enjoyed this course as part of the Online MBA from UIUC. The concepts are solidly explained with examples and plenty of practice exams that you can re-take unlimited times to test your understanding.
Great course and great professor. I learned exactly what I hoped to learn and more. The professor is very clear in explaining and provides easy to follow examples that drive home the concepts.
Преподаватели
Gary Hecht, Ph.D.
Associate Professor of AccountancyDepartment of Accountancy, College of Business
Сделайте шаг навстречу диплому магистра.
курс входит в онлайн-программу ''Master of Business Administration (iMBA)' от партнера Иллинойсский университет в Урбане-Шампейне.
Если вы переходите на полную программу, курсы засчитываются при получении диплома.
О Иллинойсский университет в Урбане-Шампейне
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
О специализации ''Value Chain Management'
The purpose of organizations is to produce and deliver goods and services of value to customers while generating a surplus for owners. Value chain management focuses on understanding what different customers value, measuring inputs and outputs to assess value, and generating higher value for customers and greater surplus for organizations.
In this Specialization, you will gain competencies that are critical for managers in any functional area. You will learn to create, model, analyze, and maximize value in accounting, operations, and marketing.
This Specialization is part of the University of Illinois iMBA Program. Each course fulfills a portion of the requirements for a University of Illinois course that can earn you college credit.
When you complete the Value Chain Management Specialization, you will:
· Understand how to apply a financial perspective of accounting for costs, understand how financial and non-financial accounting information facilitates strategic performance measurement, and integrate this information to continuously improve strategy.
· Understand the role of operations management and process improvement, synthesize information to make decisions for organizational initiatives, and apply analytical techniques for tactical operations and process improvement decisions.
· Understand how marketing works in the business world and how various marketing elements interact to create value for consumers and ultimately maximize value for your organization.
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