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.
Автор: University of Virginia
Преподаватели: Luann J. Lynch, Almand R. Coleman Professor of Business Administration
Darden School of Business
| Уровень | Beginner |
| 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 |
Программа курса
НЕДЕЛЯ 1
MANAGERIAL 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, 2 материала для самостоятельного изучения, 1 тренировочный тест
- Prompt de discussão: Introduce Yourself
- Leitura: 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
- Teste para praticar: Week 1 Practice Quiz
- Leitura: Welcome to Honors!
- Видео: JW Sports Supplies Case Introduction
Оцениваемый: Week 1 Graded Quiz
Оцениваемый: Week 1 Honors Graded Quiz
НЕДЕЛЯ 2
COST-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, 1 тренировочный тест
- Prompt de discussão: 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
- Teste para praticar: Week 2 Practice Quiz
Оцениваемый: Week 2 Graded Quiz
Оцениваемый: Week 2 Honors Graded Quiz 1
Оцениваемый: Preparing Functional and Contribution Margin Income Statements
Оцениваемый: Week 2 Honors Graded Quiz 2
НЕДЕЛЯ 3
COST 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, 1 материал для самостоятельного изучения, 1 тренировочный тест
- 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?
- Teste para praticar: Week 3 Practice Quiz
- Leitura: JW Sports Supplies Case (Part B)
Оцениваемый: Week 3 Graded Quiz
Оцениваемый: Week 3 Honors Graded Quiz
НЕДЕЛЯ 4
RELEVANT 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, 1 тренировочный тест
- 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
- Teste para praticar: Week 4 Practice Quiz
- Видео: Course Conclusion
Оцениваемый: Week 4 Graded Quiz
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Авторы
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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