Об этом курсе: 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.
Для кого этот курс: This course is beginner level; it does not require any prior experience with accounting. It is designed for anyone with an interest in the fundamentals of managerial accounting.
Преподаватели: Luann J. Lynch, Almand R. Coleman Professor of Business Administration
Darden School of Business
| Уровень | Начинающий |
| Выполнение | 4 weeks of study, 2-4 hours/week |
| Язык | English |
| Требования к аппаратным средствам | N/A |
| Как пройти курс | Чтобы пройти курс, выполните все оцениваемые задания. |
| Оценки пользователей |
- Discussion Prompt: Introduce Yourself
- Reading: Course Overview
- Видео: What Is Managerial Accounting?
- Видео: Three Sets of Books
- Видео: Financial Versus Managerial Accounting
- Видео: Different Costs for Different Purposes
- Видео: Different Costs in More Detail
- Видео: Cost Behavior
- Видео: Using a Line to Represent Cost Behavior
- Видео: Estimating Cost Functions Using Scatter Plots
- Видео: Your Turn: Estimating Cost Functions Using Scatter Plots Problem 1
- Видео: Your Turn: Estimating Cost Functions Using Scatter Plots Problem 2
- Видео: Estimating Cost Functions Using the High-Low Method
- Видео: Your Turn: Estimating Cost Functions Using the High-Low Method Problem 1
- Видео: Your Turn: Estimating Cost Functions Using the High Low Method Problem 2
- Видео: Important Caveats
- Practice Quiz: Week 1 Practice Quiz
- Reading: Welcome to Honors!
- Видео: JW Sports Supplies Case Introduction
- Discussion Prompt: Friendly Reminder
- Видео: What Is CVP Analysis?
- Видео: Functional Versus Contribution Margin Income Statements
- Видео: Breakeven Analysis
- Видео: Your Turn: Breakeven Analysis Company A
- Видео: Your Turn: Breakeven Analysis Company B
- Видео: Your Turn: Breakeven Analysis Company C
- Видео: Your Turn: Breakeven Analysis Company D
- Видео: Interested in Doing More than Breakeven?
- Видео: Your Turn: Doing More than Breakeven Company A
- Видео: Your Turn: Doing More than Breakeven Company B
- Видео: Your Turn: Doing More than Breakeven Company C
- Видео: Your Turn: Doing More than Breakeven Company D
- Видео: CVP Analysis with Multiple Products
- Видео: Your Turn: CVP Analysis with Multiple Products
- Practice Quiz: Week 2 Practice Quiz
- Видео: The Flow of Costs
- Видео: The Flow of Costs in More Detail
- Видео: Cost Systems
- Видео: Allocating Overhead Costs
- Видео: Designing Cost Allocation Systems
- Видео: Your Turn: Allocating Overhead Costs Problem 1
- Видео: Your Turn: Allocating Overhead Costs Problem 2
- Видео: Traditional Cost Allocation Systems
- Видео: Activity-Based Costing
- Видео: Beyond Manufacturing Costs
- Видео: Your Turn: Activity-Based Costing Problem 1
- Видео: Your Turn: Activity-Based Costing Problem 2
- Видео: To Use Activity-Based Costing or Not?
- Practice Quiz: Week 3 Practice Quiz
- Reading: JW Sports Supplies Case (Part B)
- Видео: Relevant Costs and Benefits
- Видео: Important Terms
- Видео: Relevant Costs in an Example
- Видео: Your Turn: Relevant Costs and Benefits
- Видео: Special Order Decision
- Видео: Your Turn: Special Order Decision
- Видео: Make or Buy Decision
- Видео: Your Turn: Make or Buy Decision
- Видео: Keep or Drop a Product Line Decision
- Видео: Your Turn: Keep or Drop a Product Line Decision
- Видео: Product Mix Decisions
- Видео: Your Turn: Product Mix Decisions
- Practice Quiz: Week 4 Practice Quiz
- Видео: Course Conclusion
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A very intensive informative course.
Ana Pelayo.
I'm really glad I took this course. It's helped me touch base with the basic concepts of managerial accounting, which I think is going to be really relevant for my professional goals. I also enjoyed the honors section where we worked on the cases like a live business problem. And of course, Prof. Luann's humorous quips during the entire course, kept the subject matter and atmosphere light (although I did find myself rolling my eyes sometimes, at the video transitions to the light boards and Prof. Luann "running", but I'm sure that was the intended purpose to make us forget the course for a moment, so full marks for that!!). I hope there can a more advanced version of this course, But then I expect that's what usiness schools are for! :P
Excellent course, covering the topics in depth
The course is very well explained: the teacher always managed to let you understand the most and the curriculum is very clear with examples for each case.
One thing I would recommend is to extend the last week courses over 2 weeks. There is a lot of stuff to learn in that particular week and more examples should be given to have clearer understanding. The way those lessons (on week 4) are presented can sometimes be very very confusing. (ex. the "contribution per machine hour" concept).
But overall, it is a great class taught by a great teacher and I highly recommend it...