À propos de ce cours : In this course, you will explore how to use accounting to allocate resources and incentivize manager and employee behaviors in using these resources. You will also learn how financial and non-financial accounting information facilitates strategic performance measurement and how to integrate this information to continuously improve strategy. Upon successful completion of this course, you will be able to: • Understand the role of managerial accounting information in common business decisions • Differentiate relevant and irrelevant information • Avoid common pitfalls in business decisions • Prepare a master budget and its key components • Describe the iterative and interrelated nature of budgeting • Evaluate capital investments via a variety of measures • Understand how upper management uses variance analysis • Calculate, interpret, and investigate variances • Understand decentralization and its advantages and disadvantages • Compute and interpret financial performance measures • Communicate the role of non-financial measures and strategic performance measurement systems • Identify issues associated with performance measurement and incentives • Understand the nature and role of subjective performance evaluation This course is part of the iMBA offered by the University of Illinois, a flexible, fully-accredited online MBA at an incredibly competitive price. For more information, please see the Resource page in this course and onlinemba.illinois.edu.
Créé par : Université de l'Illinois à Urbana-Champaign
Enseigné par : Gary Hecht, Ph.D., Associate Professor of Accountancy
Department of Accountancy, College of Business
| Informations de base | Cours 2 de 7 dans Value Chain Management Specialization |
| Engagement | 4 weeks of study, 6-8 hours/week |
| Langue | English |
| Comment réussir | Réussissez tous les devoirs notés pour terminer le cours. |
| Notes des utilisateurs |
Terminez ce cours pour travailler en vue de :
Spécialisation Value Chain Management
Ce cours fait partie de la Spécialisation Value Chain Management de 7 cours proposée par Université de l'Illinois à Urbana-Champaign
Master of Business Administration (iMBA)
Ce cours fait partie du programme de 18 courses plus three capstone projects diplômes intégralement en ligne
Programme de cours
SEMAINE 1
Course Overview and Relevant Information for Decision Making
In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. Decisions are at the heart of all organizations. In this module, you will also explore the nature and role of relevant information in common business decisions, and how such information facilitates these decisions and helps managers and employees avoid common pitfalls. You will also consider how the financial perspective adopted by accountants complements other, qualitative perspectives.
18 vidéos, 8 lectures, 4 quiz pour s'exercer
- Vidéo: Welcome and Course Overview
- 읽기 자료: Syllabus
- 읽기 자료: About this Course: Ratings and Reviews
- 읽기 자료: About the Discussion Forums
- 읽기 자료: Glossary
- 읽기 자료: Social Media
- 읽기 자료: Getting to Know Your Classmates
- 연습 문제: Orientation Quiz
- 읽기 자료: Module 1 Overview
- 읽기 자료: Module 1 Readings
- Vidéo: Fundamental Concepts
- Vidéo: Sunk Costs
- Vidéo: Opportunity Costs
- Vidéo: Common Mistakes
- Vidéo: What We've Learned in Lesson 1.1
- 연습 문제: Lesson 1.1 Practice Quiz
- Vidéo: Learning Objectives and Overview
- Vidéo: Keep or Drop a Product Line
- Vidéo: Make or Buy
- Vidéo: Replace or Retain Equipment
- Vidéo: Additional Considerations
- Vidéo: What We've Learned in Lesson 1.2
- 연습 문제: Lesson 1.2 Practice Quiz
- Vidéo: Learning Objectives and Overview
- Vidéo: Sell "As-Is" or Process Further
- Vidéo: Accepting a Special Order
- Vidéo: What We've Learned in Lesson 1.3
- Vidéo: Module 1 Review
- 연습 문제: Lesson 1.3 Practice Quiz
- Vidéo: Like this course? Learn more with the iMBA! (Optional)
Noté: Module 1 - Conceptual Quiz
Noté: Module 1 - Quantitative Analysis Quiz
Noté: Module 1 Mini-Project
SEMAINE 2
Budgeting for Planning and Control
At the heart of an organization’s planning and control function is its budget. In this module, you will explore the purpose of budgeting, the role of managers and employees in budgeting, and related implications. You will also develop an organization’s budget, ultimately understanding the iterative nature among the budget’s key components: the operations, financing, and capital investments budgets.
25 vidéos, 2 lectures, 4 quiz pour s'exercer
- 읽기 자료: Module 2 Overview
- 읽기 자료: Module 2 Readings
- Vidéo: Fundamental Concepts
- Vidéo: Basic Terminology
- Vidéo: Implications
- Vidéo: What We've Learned in Lesson 2.1
- 연습 문제: Lesson 2.1 Practice Quiz
- Vidéo: Master Budget Overview
- Vidéo: Sales Budget
- Vidéo: Production Budget
- Vidéo: Component Budgets
- Vidéo: Budgeted Income Statement
- Vidéo: What We've Learned in Lesson 2.2
- 연습 문제: Lesson 2.2 Practice Quiz
- Vidéo: Financing Budget Overview
- Vidéo: Cash Budget - 1
- Vidéo: Cash Budget - 2
- Vidéo: Cash Budget - 3
- Vidéo: Extending the Example
- Vidéo: What We've Learned in Lesson 2.3
- 연습 문제: Lesson 2.3 Practice Quiz
- Vidéo: Capital Budgeting Overview
- Vidéo: Example Scenario
- Vidéo: Payback
- Vidéo: Accounting Rate of Return
- Vidéo: Time Horizon and Implications
- Vidéo: Discounted Cash Flow and Net Present Value
- Vidéo: Internal Rate of Return
- Vidéo: What We've Learned in Lesson 2.4
- Vidéo: Module 2 Review
- 연습 문제: Lesson 2.4 Practice Quiz
Noté: Module 2 - Conceptual Quiz
Noté: Module 2 - Quantitative Analysis Quiz
SEMAINE 3
Standard Costing and Variance Analysis
After establishing goals, setting targets, and the budget, upper management uses variance analysis to compare, assess, and investigate differences between actual and expected performance. In this module, you will learn how upper management uses variance analysis to motivate and monitor managers and employees, how to perform variance analysis on any aspect of the organization, and ultimately understand the power of this important tool for planning and control.
13 vidéos, 2 lectures, 3 quiz pour s'exercer
- 읽기 자료: Module 3 Overview
- 읽기 자료: Module 3 Readings
- Vidéo: Fundamentals and Concepts
- Vidéo: Cost Variance Classification and General Framework
- Vidéo: Causes of Variances
- 연습 문제: Lesson 3.1 Practice Quiz
- Vidéo: An Example Scenario and Direct Materials Variances
- Vidéo: Direct Labor Variances
- Vidéo: Variable Overhead Variances
- Vidéo: Fixed Cost Variances
- Vidéo: Production Volume Variances
- Vidéo: What We've Learned in Lesson 3.2
- 연습 문제: Lesson 3.2 Practice Quiz
- Vidéo: Fundamentals and General Framework
- Vidéo: An Example Scenario
- Vidéo: What We've Learned in Lesson 3.3
- Vidéo: Module 3 Review
- 연습 문제: Lesson 3.3 Practice Quiz
Noté: Module 3 - Conceptual Quiz
Noté: Module 3 - Quantitative Analysis Quiz
Noté: Module 3 Mini-Project
SEMAINE 4
Performance Measurement and Evaluation
Accountants help implement, communicate, and evolve organizational strategy via the information they provide to owners, managers, and employees. Specifically, they help plan, monitor, and control decisions via the performance measurement, evaluation, and compensation system. In this module, you will explore many aspects of this important system, including decentralization, financial and non-financial performance measurement, strategic performance measurement systems, and subjective performance evaluation.
13 vidéos, 2 lectures, 3 quiz pour s'exercer
- 읽기 자료: Module 4 Overview
- 읽기 자료: Module 4 Readings
- Vidéo: Fundamentals and Concepts
- Vidéo: What We've Learned in Lesson 4.1
- 연습 문제: Lesson 4.1 Practice Quiz
- Vidéo: Why is Financial Performance Measurement Important?
- Vidéo: Return on Investment
- Vidéo: The Underinvestment Problem
- Vidéo: Residual Income
- Vidéo: What We've Learned in Lesson 4.2
- 연습 문제: Lesson 4.2 Practice Quiz
- Vidéo: Non-Financial Measures
- Vidéo: Strategic Performance Measurement Systems
- Vidéo: Performance Measurement Issues
- Vidéo: Subjective Performance Evaluation
- Vidéo: What We've Learned in Lesson 4.3
- Vidéo: Module 4 Review
- 연습 문제: Lesson 4.3 Practice Quiz
Noté: Module 4 Quiz
FAQ
Comment cela fonctionne
수업 활동
각 강좌는 대화형 교과서 형식으로 이루어지며, 사전 녹화된 비디오, 테스트, 프로젝트를 포함합니다.
동료로부터의 도움
수천 명의 다른 동료 학습자와 함께 논의하고, 강좌 자료에 대하여 토론하고, 개념 습득을 위해 서로 도움을 받으십시오.
수료증
귀하의 성과를 공식적으로 인정받아 친구, 동료, 회사에 성과를 공유해 보세요.
Créateurs
Université de l'Illinois à Urbana-Champaign
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
Tarification
| Acheter le cours | |
|---|---|
| Accéder au contenu du cours | Disponible |
| Accéder au contenu noté | Disponible |
| Recevoir une Note Finale | Disponible |
| Obtenir un Certificat de Cours partageable | Disponible |
Notation et examens
This Course was well taught and the Instructor has knowledge. More Examples from the various lessons are required.
It Was a great learning experiance for me. The course is well designed and helps to improve personal skills.
Professor Hecht was thorough and broke down all aspects of the course work. The knowledge gained from this course will assist across all fields.
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Could have more pratical insigths from top managers (eg).