课程信息
4.8
49 个评分
6 个审阅
100% 在线

100% 在线

立即开始,按照自己的计划学习。
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根据您的日程表重置截止日期。
初级

初级

No prior experience needed to participate in and benefit from this course.

完成时间(小时)

完成时间大约为17 小时

建议:4 weeks of study, 2-4 hours/week...
可选语言

英语(English)

字幕:英语(English)

您将学到的内容有

  • Check

    Different types of costs and how they are represented graphically

  • Check

    Cost-volume-profit analyses to answer questions around breaking even and generating profit

  • Check

    How to calculate and allocate overhead rates within both traditional and activity-based cost allocation systems

  • Check

    How to distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision

100% 在线

100% 在线

立即开始,按照自己的计划学习。
可灵活调整截止日期

可灵活调整截止日期

根据您的日程表重置截止日期。
初级

初级

No prior experience needed to participate in and benefit from this course.

完成时间(小时)

完成时间大约为17 小时

建议:4 weeks of study, 2-4 hours/week...
可选语言

英语(English)

字幕:英语(English)

教学大纲 - 您将从这门课程中学到什么

1
完成时间(小时)
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 (总计 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
2
完成时间(小时)
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 (总计 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
3
完成时间(小时)
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 (总计 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
4
完成时间(小时)
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 (总计 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

Avatar

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....

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