In the third course, you will learn how to use information from cost accounting to improve managerial decision-making. We discuss business decisions and suggest how cost information can support them best. For example, how will costs change if managers adjust cost drivers? How many units do companies need to sell in order to avoid losses or to achieve a targeted profit? How can managers improve pricing or product programs with information from cost accounting?
Ce cours fait partie de la Spécialisation Comptabilité analytique
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Spécialisation Comptabilité analytiqueUniversité technique de Munich (TUM)À propos de ce cours
4 156 consultations récentes
Dates limites flexibles
Réinitialisez les dates limites selon votre disponibilité.
Certificat partageable
Obtenez un Certificat lorsque vous terminez
100 % en ligne
Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Cours 3 sur 3 dans le
Niveau intermédiaire
Knowledge of the basics of cost accounting, e.g. product and service costing and profit and loss calculation.
Approx. 8 heures pour terminer
Anglais
Sous-titres : Anglais
Ce que vous allez apprendre
You will learn methods that help to figure out how costs will behave if you adjust produced or sold quantities.
You will learn how cost information can support business decisions best.
You will learn to distinguish costs that are relevant for business decisions from costs that are irrelevant.
Compétences que vous acquerrez
- Cost-volume profit analysis
- Cost Functions
- Cost behavior
- Operative Decisions
Dates limites flexibles
Réinitialisez les dates limites selon votre disponibilité.
Certificat partageable
Obtenez un Certificat lorsque vous terminez
100 % en ligne
Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Cours 3 sur 3 dans le
Niveau intermédiaire
Knowledge of the basics of cost accounting, e.g. product and service costing and profit and loss calculation.
Approx. 8 heures pour terminer
Anglais
Sous-titres : Anglais
Offert par
Université technique de Munich (TUM)
Technische Universität München (TUM) is one of Europe’s top universities. It is committed to excellence in research and teaching, interdisciplinary education and the active promotion of promising young scientists. The university forges strong links with companies and scientific institutions across the world. TUM was one of the first universities in Germany to be named a University of Excellence. TUM does not pass any personal data to the platform providers. If you take part in one of our MOOCs, please refer to the data protection guidelines in the terms and conditions of the provider.
Programme de cours : ce que vous apprendrez dans ce cours
3 heures pour terminer
Cost functions and determining how costs behave
Cost accountants want to support decision making. To do so, they should not only calculate current costs and income, but they should also be able to tell managers how costs might change depending on managers' decisions. "How would costs change if we produced more or less products? How would they change if we produce more or less variants of products? How would they change if we increase the quality of our products?" Cost functions help to answer these questions and in this module, we make you familiar with them. First, we show you some typical cost functions and, second, we introduce a variety of methods that cost accountants can use to determine cost functions. Finally, we show you how accountants can document cost forecasts.
3 heures pour terminer
7 vidéos (Total 39 min), 6 lectures, 5 quiz
2 heures pour terminer
Cost-volume profit analysis
When companies consider offering a new product, they might want to know how many units they need to sell in order to avoid losses or to achieve a targeted profit. Cost-volume profit analysis is a simple tool that helps answer these questions. It illustrates how costs, revenues, and profits depend on sold quantities.
2 heures pour terminer
9 vidéos (Total 40 min), 1 lecture, 10 quiz
3 heures pour terminer
Cost and revenue information for operative decisions
In the beginning of this course, you learned that companies use Cost Accounting to support managers' decision-making. In this module, we outline some business decisions and discuss how cost information can support them best. For example, we discuss pricing decisions and product-mix decisions under capacity constraints.
3 heures pour terminer
11 vidéos (Total 45 min), 4 lectures, 6 quiz
À propos du Spécialisation Comptabilité analytique
View the Specialization trailer: https://www.youtube.com/watch?v=XE5Rx91bdYw
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