Managerial Accounting: Cost Behaviors, Systems, and Analysis

开始时间: 05/21/2015 持续时间: 4 weeks

所在平台: Coursera

课程类别: 商业与管理学

大学或机构: University of Illinois at Urbana-Champaign( 伊利诺伊大学厄巴纳 - 香槟分校)

授课老师: Gregory L. Davis



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We will begin with an introduction to the language of managerial accounting that will be referenced throughout the course. This course will help you to understand accounting issues that companies commonly face and how the tools of managerial accounting can be applied to address them. You will learn about the firm’s internal cost systems and the various methods and theories that managers deploy when tracking costs and related profits. You will learn the strengths and weaknesses of each tool and be able to apply the optimal tool for management decisions.


This course will be broken up into 4 weekly modules covering the following topics:

Week 1: Changing Role of Managerial Accounting & Contrast to Financial Accounting

Week 2: Cost Behavior Analysis (Various Types of Costs)

Week 3: Cost Accounting Systems (Activity-Based Costing: ABC)

Week 4: Cost-Volume-Profit (CVP) Analysis, Break-Even Point (BEP) & Operating Leverage





The focus of managerial accounting is to provide key information to internal parties (e.g., managers) to enable them to make better business decisions. This course will introduce you to key facets of cost analysis and various cost accounting systems.


会计 管理 商业