课程信息
4.9
41 个评分
5 个审阅
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....
Globe

100% 在线课程

立即开始,按照自己的计划学习。
Calendar

可灵活调整截止日期

根据您的日程表重置截止日期。
Beginner Level

初级

Clock

Approx. 12 hours to complete

建议:4 weeks of study, 2-4 hours/week...
Comment Dots

English

字幕:English...
Globe

100% 在线课程

立即开始,按照自己的计划学习。
Calendar

可灵活调整截止日期

根据您的日程表重置截止日期。
Beginner Level

初级

Clock

Approx. 12 hours to complete

建议:4 weeks of study, 2-4 hours/week...
Comment Dots

English

字幕:English...

教学大纲 - 您将从这门课程中学到什么

Week
1
Clock
完成时间为 3 小时

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!...
Reading
16 个视频(共 71 分钟), 2 个阅读材料, 3 个测验
Video16 个视频
What Is Managerial Accounting?1分钟
Three Sets of Books3分钟
Financial Versus Managerial Accounting2分钟
Different Costs for Different Purposes2分钟
Different Costs in More Detail7分钟
Cost Behavior3分钟
Using a Line to Represent Cost Behavior2分钟
Estimating Cost Functions Using Scatter Plots5分钟
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 15分钟
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 24分钟
Estimating Cost Functions Using the High-Low Method5分钟
Your Turn: Estimating Cost Functions Using the High-Low Method Problem 17分钟
Your Turn: Estimating Cost Functions Using the High Low Method Problem 25分钟
Important Caveats10分钟
JW Sports Supplies Case Introduction1分钟
Reading2 个阅读材料
Course Overview10分钟
Welcome to Honors!10分钟
Quiz3 个练习
Week 1 Practice Quiz24分钟
Week 1 Graded Quiz24分钟
Week 1 Honors Graded Quiz18分钟
Week
2
Clock
完成时间为 4 小时

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....
Reading
15 个视频(共 50 分钟), 5 个测验
Video15 个视频
What Is CVP Analysis?2分钟
Functional Versus Contribution Margin Income Statements4分钟
Breakeven Analysis4分钟
Your Turn: Breakeven Analysis Company A2分钟
Your Turn: Breakeven Analysis Company B1分钟
Your Turn: Breakeven Analysis Company C2分钟
Your Turn: Breakeven Analysis Company D3分钟
Interested in Doing More than Breakeven?3分钟
Your Turn: Doing More than Breakeven Company A3分钟
Your Turn: Doing More than Breakeven Company B3分钟
Your Turn: Doing More than Breakeven Company C2分钟
Your Turn: Doing More than Breakeven Company D2分钟
CVP Analysis with Multiple Products5分钟
Your Turn: CVP Analysis with Multiple Products6分钟
Quiz4 个练习
Week 2 Practice Quiz24分钟
Week 2 Graded Quiz24分钟
Week 2 Honors Graded Quiz 118分钟
Week 2 Honors Graded Quiz 210分钟
Week
3
Clock
完成时间为 3 小时

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....
Reading
14 个视频(共 75 分钟), 1 个阅读材料, 3 个测验
Video14 个视频
The Flow of Costs4分钟
The Flow of Costs in More Detail4分钟
Cost Systems5分钟
Allocating Overhead Costs5分钟
Designing Cost Allocation Systems2分钟
Your Turn: Allocating Overhead Costs Problem 15分钟
Your Turn: Allocating Overhead Costs Problem 24分钟
Traditional Cost Allocation Systems4分钟
Activity-Based Costing12分钟
Beyond Manufacturing Costs6分钟
Your Turn: Activity-Based Costing Problem 18分钟
Your Turn: Activity-Based Costing Problem 28分钟
To Use Activity-Based Costing or Not?分钟
Reading1 个阅读材料
JW Sports Supplies Case (Part B)10分钟
Quiz3 个练习
Week 3 Practice Quiz24分钟
Week 3 Graded Quiz24分钟
Week 3 Honors Graded Quiz24分钟
Week
4
Clock
完成时间为 2 小时

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....
Reading
14 个视频(共 64 分钟), 2 个测验
Video14 个视频
Relevant Costs and Benefits3分钟
Important Terms2分钟
Relevant Costs in an Example4分钟
Your Turn: Relevant Costs and Benefits4分钟
Special Order Decision7分钟
Your Turn: Special Order Decision3分钟
Make or Buy Decision5分钟
Your Turn: Make or Buy Decision4分钟
Keep or Drop a Product Line Decision5分钟
Your Turn: Keep or Drop a Product Line Decision4分钟
Product Mix Decisions10分钟
Your Turn: Product Mix Decisions4分钟
Course Conclusion1分钟
Quiz2 个练习
Week 4 Practice Quiz24分钟
Week 4 Graded Quiz24分钟

讲师

Luann J. Lynch

Almand R. Coleman Professor of Business Administration
Darden School of Business

关于 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....

常见问题

  • Once you enroll for a Certificate, you’ll have access to all videos, quizzes, and programming assignments (if applicable). Peer review assignments can only be submitted and reviewed once your session has begun. If you choose to explore the course without purchasing, you may not be able to access certain assignments.

  • When you purchase a Certificate you get access to all course materials, including graded assignments. Upon completing the course, your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.

还有其他问题吗?请访问 学生帮助中心