À propos de ce cours : 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.
Les destinataires de ce cours : 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.
Créé par : Université de Virginie
Enseigné par : Luann J. Lynch, Almand R. Coleman Professor of Business Administration
Darden School of Business
| Niveau | Beginner |
| Engagement | 4 weeks of study, 2-4 hours/week |
| Langue | English |
| Matériel requis | N/A |
| Comment réussir | Réussissez tous les devoirs notés pour terminer le cours. |
| Notes des utilisateurs |
Programme de cours
SEMAINE 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 vidéos, 2 lectures, 1 quiz pour s'exercer
- Vidéo: Welcome and Course Overview
- Discussion Prompt: Introduce Yourself
- Reading: Course Overview
- Vidéo: What Is Managerial Accounting?
- Vidéo: Three Sets of Books
- Vidéo: Financial Versus Managerial Accounting
- Vidéo: Different Costs for Different Purposes
- Vidéo: Different Costs in More Detail
- Vidéo: Cost Behavior
- Vidéo: Using a Line to Represent Cost Behavior
- Vidéo: Estimating Cost Functions Using Scatter Plots
- Vidéo: Your Turn: Estimating Cost Functions Using Scatter Plots Problem 1
- Vidéo: Your Turn: Estimating Cost Functions Using Scatter Plots Problem 2
- Vidéo: Estimating Cost Functions Using the High-Low Method
- Vidéo: Your Turn: Estimating Cost Functions Using the High-Low Method Problem 1
- Vidéo: Your Turn: Estimating Cost Functions Using the High Low Method Problem 2
- Vidéo: Important Caveats
- Practice Quiz: Week 1 Practice Quiz
- Reading: Welcome to Honors!
- Vidéo: JW Sports Supplies Case Introduction
Noté: Week 1 Graded Quiz
Noté: Week 1 Honors Graded Quiz
SEMAINE 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 vidéos, 1 quiz pour s'exercer
- Vidéo: Week 2 Overview
- Discussion Prompt: Friendly Reminder
- Vidéo: What Is CVP Analysis?
- Vidéo: Functional Versus Contribution Margin Income Statements
- Vidéo: Breakeven Analysis
- Vidéo: Your Turn: Breakeven Analysis Company A
- Vidéo: Your Turn: Breakeven Analysis Company B
- Vidéo: Your Turn: Breakeven Analysis Company C
- Vidéo: Your Turn: Breakeven Analysis Company D
- Vidéo: Interested in Doing More than Breakeven?
- Vidéo: Your Turn: Doing More than Breakeven Company A
- Vidéo: Your Turn: Doing More than Breakeven Company B
- Vidéo: Your Turn: Doing More than Breakeven Company C
- Vidéo: Your Turn: Doing More than Breakeven Company D
- Vidéo: CVP Analysis with Multiple Products
- Vidéo: Your Turn: CVP Analysis with Multiple Products
- Practice Quiz: Week 2 Practice Quiz
Noté: Week 2 Graded Quiz
Noté: Week 2 Honors Graded Quiz 1
Noté: Preparing Functional and Contribution Margin Income Statements
Noté: Week 2 Honors Graded Quiz 2
SEMAINE 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 vidéos, 1 lecture, 1 quiz pour s'exercer
- Vidéo: Week 3 Overview
- Vidéo: The Flow of Costs
- Vidéo: The Flow of Costs in More Detail
- Vidéo: Cost Systems
- Vidéo: Allocating Overhead Costs
- Vidéo: Designing Cost Allocation Systems
- Vidéo: Your Turn: Allocating Overhead Costs Problem 1
- Vidéo: Your Turn: Allocating Overhead Costs Problem 2
- Vidéo: Traditional Cost Allocation Systems
- Vidéo: Activity-Based Costing
- Vidéo: Beyond Manufacturing Costs
- Vidéo: Your Turn: Activity-Based Costing Problem 1
- Vidéo: Your Turn: Activity-Based Costing Problem 2
- Vidéo: To Use Activity-Based Costing or Not?
- Practice Quiz: Week 3 Practice Quiz
- Reading: JW Sports Supplies Case (Part B)
Noté: Week 3 Graded Quiz
Noté: Week 3 Honors Graded Quiz
SEMAINE 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 vidéos, 1 quiz pour s'exercer
- Vidéo: Week 4 Overview
- Vidéo: Relevant Costs and Benefits
- Vidéo: Important Terms
- Vidéo: Relevant Costs in an Example
- Vidéo: Your Turn: Relevant Costs and Benefits
- Vidéo: Special Order Decision
- Vidéo: Your Turn: Special Order Decision
- Vidéo: Make or Buy Decision
- Vidéo: Your Turn: Make or Buy Decision
- Vidéo: Keep or Drop a Product Line Decision
- Vidéo: Your Turn: Keep or Drop a Product Line Decision
- Vidéo: Product Mix Decisions
- Vidéo: Your Turn: Product Mix Decisions
- Practice Quiz: Week 4 Practice Quiz
- Vidéo: Course Conclusion
Noté: Week 4 Graded Quiz
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Créateurs
Université de Virginie
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.
Tarification
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Notation et examens
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DR
Excellent course, covering the topics in depth