This course will teach you the fundamentals of managerial accounting including how to navigate the financial and related information managers need to help them make decisions. You'll learn about cost behavior and cost allocation systems, how to conduct cost-volume-profit analysis, and how to determine if costs and benefits are relevant to your decisions.
By the end of this course, you will be able to:
- Describe different types of costs and how they are represented graphically
- Conduct cost-volume-profit analyses to answer questions around breaking even and generating profit
- Calculate and allocate overhead rates within both traditional and activity-based cost allocation systems
- Distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision
- Determine a reasonable course of action, given the financial impact, for a given management decision
Об этом курсе
4.8
Оценки: 49
Чему вы научитесь
Different types of costs and how they are represented graphically
Cost-volume-profit analyses to answer questions around breaking even and generating profit
How to calculate and allocate overhead rates within both traditional and activity-based cost allocation systems
How to distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision
Программа курса: что вы изучите
Неделя
1MANAGERIAL ACCOUNTING AND COST BEHAVIOR
Welcome to the course -- we're glad you're here! During this first week, we'll distinguish managerial from financial accounting, including the financial and related information managers need to help them make decisions. We'll then move on to cost behavior including different types of costs, their classifications, and how these classifications help with decision-making. From there, we'll show how to use a scatterplot and the high-low method to estimate cost functions. Let's get started!
16 видео ((всего 71 мин.)), 2 материалов для самостоятельного изучения, 3 тестов
16 видео
What Is Managerial Accounting?1мин
Three Sets of Books3мин
Financial Versus Managerial Accounting2мин
Different Costs for Different Purposes2мин
Different Costs in More Detail7мин
Cost Behavior3мин
Using a Line to Represent Cost Behavior2мин
Estimating Cost Functions Using Scatter Plots5мин
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 15мин
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 24мин
Estimating Cost Functions Using the High-Low Method5мин
Your Turn: Estimating Cost Functions Using the High-Low Method Problem 17мин
Your Turn: Estimating Cost Functions Using the High Low Method Problem 25мин
Important Caveats10мин
JW Sports Supplies Case Introduction1мин
2 материала для самостоятельного изучения
Course Overview10мин
Welcome to Honors!10мин
3 практического упражнения
Week 1 Practice Quiz24мин
Week 1 Graded Quiz24мин
Week 1 Honors Graded Quiz18мин
Неделя
2COST-VOLUME-PROFIT ANALYSIS
Now that we've learned the fundamentals of cost behavior, we're ready to move on to discussing the relationships between cost structure, volume, price, and profit. We'll then see why these relationships matter as we conduct cost-volume-profit analyses to answer questions around breaking even and generating profit.
15 видео ((всего 50 мин.)), 5 тестов
15 видео
What Is CVP Analysis?2мин
Functional Versus Contribution Margin Income Statements4мин
Breakeven Analysis4мин
Your Turn: Breakeven Analysis Company A2мин
Your Turn: Breakeven Analysis Company B1мин
Your Turn: Breakeven Analysis Company C2мин
Your Turn: Breakeven Analysis Company D3мин
Interested in Doing More than Breakeven?3мин
Your Turn: Doing More than Breakeven Company A3мин
Your Turn: Doing More than Breakeven Company B3мин
Your Turn: Doing More than Breakeven Company C2мин
Your Turn: Doing More than Breakeven Company D2мин
CVP Analysis with Multiple Products5мин
Your Turn: CVP Analysis with Multiple Products6мин
4 практического упражнения
Week 2 Practice Quiz24мин
Week 2 Graded Quiz24мин
Week 2 Honors Graded Quiz 118мин
Week 2 Honors Graded Quiz 210мин
Неделя
3COST ALLOCATION
After learning how to conduct cost-volume-profit analyses, we're ready to discuss cost allocation and the different types of systems we can use: traditional and activity-based. From there, we'll learn how to calculate overhead rates and allocate overhead within both types of systems.
14 видео ((всего 75 мин.)), 1 материал для самостоятельного изучения, 3 тестов
14 видео
The Flow of Costs4мин
The Flow of Costs in More Detail4мин
Cost Systems5мин
Allocating Overhead Costs5мин
Designing Cost Allocation Systems2мин
Your Turn: Allocating Overhead Costs Problem 15мин
Your Turn: Allocating Overhead Costs Problem 24мин
Traditional Cost Allocation Systems4мин
Activity-Based Costing12мин
Beyond Manufacturing Costs6мин
Your Turn: Activity-Based Costing Problem 18мин
Your Turn: Activity-Based Costing Problem 28мин
To Use Activity-Based Costing or Not?53s
1 материал для самостоятельного изучения
JW Sports Supplies Case (Part B)10мин
3 практического упражнения
Week 3 Practice Quiz24мин
Week 3 Graded Quiz24мин
Week 3 Honors Graded Quiz24мин
Неделя
4RELEVANT COSTS AND BENEFITS
In our final week, we'll discuss costs and benefits, and gain an understanding of those that are relevant for a given decision. We'll evaluate the financial impact of a given decision, then determine a reasonable course of action.
14 видео ((всего 64 мин.)), 2 тестов
14 видео
Week 4 Overview1мин
Relevant Costs and Benefits3мин
Important Terms2мин
Relevant Costs in an Example4мин
Your Turn: Relevant Costs and Benefits4мин
Special Order Decision7мин
Your Turn: Special Order Decision3мин
Make or Buy Decision5мин
Your Turn: Make or Buy Decision4мин
Keep or Drop a Product Line Decision5мин
Your Turn: Keep or Drop a Product Line Decision4мин
Product Mix Decisions10мин
Your Turn: Product Mix Decisions4мин
Course Conclusion1мин
2 практического упражнения
Week 4 Practice Quiz24мин
Week 4 Graded Quiz24мин
Преподаватель
Luann J. Lynch
Almand R. Coleman Professor of Business AdministrationDarden School of Business
О University of Virginia
A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders.
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