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
À propos de ce cours
4.8
62 notes
Ce que vous allez apprendre
Different types of costs and how they are represented graphically
Cost-volume-profit analyses to answer questions around breaking even and generating profit
How to calculate and allocate overhead rates within both traditional and activity-based cost allocation systems
How to distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision
Programme du cours : ce que vous apprendrez dans ce cours
Semaine
13 heures pour terminer
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 (Total 71 min), 2 lectures, 3 quiz
16 vidéos
What Is Managerial Accounting?1 min
Three Sets of Books3 min
Financial Versus Managerial Accounting2 min
Different Costs for Different Purposes2 min
Different Costs in More Detail7 min
Cost Behavior3 min
Using a Line to Represent Cost Behavior2 min
Estimating Cost Functions Using Scatter Plots5 min
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 15 min
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 24 min
Estimating Cost Functions Using the High-Low Method5 min
Your Turn: Estimating Cost Functions Using the High-Low Method Problem 17 min
Your Turn: Estimating Cost Functions Using the High Low Method Problem 25 min
Important Caveats10 min
JW Sports Supplies Case Introduction1 min
2 lectures
Course Overview10 min
Welcome to Honors!10 min
3 exercices pour s'entraîner
Week 1 Practice Quiz24 min
Week 1 Graded Quiz24 min
Week 1 Honors Graded Quiz18 min
Semaine
24 heures pour terminer
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 (Total 50 min), 5 quiz
15 vidéos
What Is CVP Analysis?2 min
Functional Versus Contribution Margin Income Statements4 min
Breakeven Analysis4 min
Your Turn: Breakeven Analysis Company A2 min
Your Turn: Breakeven Analysis Company B1 min
Your Turn: Breakeven Analysis Company C2 min
Your Turn: Breakeven Analysis Company D3 min
Interested in Doing More than Breakeven?3 min
Your Turn: Doing More than Breakeven Company A3 min
Your Turn: Doing More than Breakeven Company B3 min
Your Turn: Doing More than Breakeven Company C2 min
Your Turn: Doing More than Breakeven Company D2 min
CVP Analysis with Multiple Products5 min
Your Turn: CVP Analysis with Multiple Products6 min
4 exercices pour s'entraîner
Week 2 Practice Quiz24 min
Week 2 Graded Quiz24 min
Week 2 Honors Graded Quiz 118 min
Week 2 Honors Graded Quiz 210 min
Semaine
33 heures pour terminer
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 (Total 75 min), 1 lecture, 3 quiz
14 vidéos
The Flow of Costs4 min
The Flow of Costs in More Detail4 min
Cost Systems5 min
Allocating Overhead Costs5 min
Designing Cost Allocation Systems2 min
Your Turn: Allocating Overhead Costs Problem 15 min
Your Turn: Allocating Overhead Costs Problem 24 min
Traditional Cost Allocation Systems4 min
Activity-Based Costing12 min
Beyond Manufacturing Costs6 min
Your Turn: Activity-Based Costing Problem 18 min
Your Turn: Activity-Based Costing Problem 28 min
To Use Activity-Based Costing or Not?53s
1 lecture
JW Sports Supplies Case (Part B)10 min
3 exercices pour s'entraîner
Week 3 Practice Quiz24 min
Week 3 Graded Quiz24 min
Week 3 Honors Graded Quiz24 min
Semaine
42 heures pour terminer
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 (Total 64 min), 2 quiz
14 vidéos
Week 4 Overview1 min
Relevant Costs and Benefits3 min
Important Terms2 min
Relevant Costs in an Example4 min
Your Turn: Relevant Costs and Benefits4 min
Special Order Decision7 min
Your Turn: Special Order Decision3 min
Make or Buy Decision5 min
Your Turn: Make or Buy Decision4 min
Keep or Drop a Product Line Decision5 min
Your Turn: Keep or Drop a Product Line Decision4 min
Product Mix Decisions10 min
Your Turn: Product Mix Decisions4 min
Course Conclusion1 min
2 exercices pour s'entraîner
Week 4 Practice Quiz24 min
Week 4 Graded Quiz24 min
4.8
7 avis33%
a bénéficié d'un avantage concret dans sa carrière grâce à ce cours
Meilleurs avis
Simple easy to complete, timely and great ability to reset deadlines to match people's schedules.
Very useful for anyone interested in running a business.
Enseignant
Luann J. Lynch
Almand R. Coleman Professor of Business AdministrationDarden School of Business
À propos de 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.
Foire Aux Questions
Quand aurai-je accès aux vidéos de cours et aux devoirs ?
Une fois que vous êtes inscrit(e) pour un Certificat, vous pouvez accéder à toutes les vidéos de cours, et à tous les quiz et exercices de programmation (le cas échéant). Vous pouvez soumettre des devoirs à examiner par vos pairs et en examiner vous-même uniquement après le début de votre session. Si vous préférez explorer le cours sans l'acheter, vous ne serez peut-être pas en mesure d'accéder à certains devoirs.
À quoi ai-je droit si j'achète le Certificat ?
Lorsque vous achetez un Certificat, vous bénéficiez d'un accès à tout le contenu du cours, y compris les devoirs notés. Lorsque vous avez terminé et réussi le cours, votre Certificat électronique est ajouté à votre page Accomplissements. À partir de cette page, vous pouvez imprimer votre Certificat ou l'ajouter à votre profil LinkedIn. Si vous souhaitez seulement lire et visualiser le contenu du cours, vous pouvez accéder gratuitement au cours en tant qu'auditeur libre.
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