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.
Enseigné par : Luann J. Lynch, Almand R. Coleman Professor of Business Administration
Darden School of Business
| Niveau | Débutant |
| 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 |
- 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
- 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
- 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)
- 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
Each course is like an interactive textbook, featuring pre-recorded videos, quizzes and projects.
Connect with thousands of other learners and debate ideas, discuss course material, and get help mastering concepts.
Earn official recognition for your work, and share your success with friends, colleagues, and employers.
| 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 |
The course is very well explained: the teacher always managed to let you understand the most and the curriculum is very clear with examples for each case.
One thing I would recommend is to extend the last week courses over 2 weeks. There is a lot of stuff to learn in that particular week and more examples should be given to have clearer understanding. The way those lessons (on week 4) are presented can sometimes be very very confusing. (ex. the "contribution per machine hour" concept).
But overall, it is a great class taught by a great teacher and I highly recommend it...
A very intensive informative course.
Ana Pelayo.
I'm really glad I took this course. It's helped me touch base with the basic concepts of managerial accounting, which I think is going to be really relevant for my professional goals. I also enjoyed the honors section where we worked on the cases like a live business problem. And of course, Prof. Luann's humorous quips during the entire course, kept the subject matter and atmosphere light (although I did find myself rolling my eyes sometimes, at the video transitions to the light boards and Prof. Luann "running", but I'm sure that was the intended purpose to make us forget the course for a moment, so full marks for that!!). I hope there can a more advanced version of this course, But then I expect that's what usiness schools are for! :P
Very useful for anyone interested in running a business.