This course, developed at the Darden School of Business at the University of Virginia and taught by top-ranked faculty, 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.
À propos de ce cours
Résultats de carrière des étudiants
50%
33%
No prior experience needed to participate in and benefit from this course.
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
Résultats de carrière des étudiants
50%
33%
No prior experience needed to participate in and benefit from this course.
Offert par

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.
Programme du cours : ce que vous apprendrez dans ce cours
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!
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.
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.
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.
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Meilleurs avis pour MANAGERIAL ACCOUNTING FUNDAMENTALS
Hi! I loved the course. The prof is so nice and deliver all information so easily and understandable even for the person with absolutely another sphere.\n\nThank you! I recommend it 100%
There were a lot of good example problems that were very beneficial to understanding the concepts, however some of the exam questions were difficult to go back and completely understand.
Excellent course, very useful and applicable. Excellent teacher. Some writing errors in the quizzes and exercises, but for everything else, it was excellent. I learned a lot.
this course very convenient for mangers . Mrs Luann J. Lynch is great instructor , i really love the way she taught us. thanks to her for making Managerial Accounting so easy .
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