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 : University of Virginia

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	Anglais
Matériel requis	N/A
Comment réussir	Réussissez tous les devoirs notés pour terminer le cours.
Notes des utilisateurs	4.8 étoiles Note moyenne des utilisateurs 4.8Voir ce que disent les étudiants

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

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

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: 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: 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

University of Virginia

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

	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

Note moyenne 4.8 sur 5 sur 46 notes

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.

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...