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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/accounting-for-managers
课程评论：没有评论
课程名称：管理会计：成本行为、系统与分析 课程概述：本课程将教您如何利用会计信息来促进和协调所有者、管理者与员工之间的决策。您将学习会计师如何创建、组织、解释和传达信息，以改善内部流程，并帮助组织识别和利用在供应链和客户中创造价值的机会。 您将能够： - 理解管理会计的概念及其作为成功企业重要功能的原因 - 识别依赖财务会计信息进行内部决策时可能遇到的问题 - 根据组织的决策需求组织成本信息 - 应用基于活动的成本计算（ABC），并识别相关的情境和决策 - 使用成本-数量-利润（CVP）分析解决常见的“假设”问题，并在多种情境中应用CVP分析 本课程是Gies商学院在线课程系列的一部分，包括iMBA和iMSM。了解更多关于这些项目的入学信息，并探索如果被录取为学位项目，您在Coursera的学习如何得到利用。 课程大纲： 1. **课程概述与管理会计简介** 在这个模块中，您将熟悉本课程、您的讲师、同学以及我们的学习环境，并介绍管理会计与成本概念。 2. **成本系统 I - 元素与设计** 组织可以按需最佳方式组织成本信息。本模块介绍成本系统的作用，识别一些示例系统及其最有用的环境，并探讨间接成本的会计如何影响成本信息的价值。 3. **成本系统 II - 基于活动的成本计算** 基于活动的成本计算系统采用更细致的组织视角，可以提高成本信息的准确性。本模块介绍基于活动的成本计算系统的基本原理，识别相关的优缺点，并通过深入示例演示如何实施这些系统。 4. **成本-数量-利润（CVP）分析** 成本-数量-利润分析是经理们用来更好理解“假设”问题答案的工具，以便为公司做出更好的决策。本模块将探讨CVP分析的强大功能。
Name:Course Overview and Introduction to Managerial Accounting
Description:In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. Then, you will be introduced to Managerial Accounting and Costing Concepts.
Name:Costing Systems I - Elements and Design
Description:Organizations can organize cost information however best suits their decisions. In this module, we introduce the role of costing systems, identify some example systems and settings in which they are most useful, and explore how accounting for overhead costs influences the value of cost information.
Name:Costing Systems II - Activity-Based Costing
Description:Activity-based costing systems adopt a more refined view of the organization, and can increase the accuracy of cost information. In this module, we introduce the fundamentals of activity-based costing systems, identify related advantages and disadvantages, and demonstrate how such systems are implemented using an in-depth example.
Name:Cost-Volume-Profit (CVP) Analysis
Description:Cost-volume-profit (CVP) analysis is the tool that managers can use to better understand the answers to "what-if" questions in order to make better decisions for their companies. In this module you will explore the power of CVP analysis.
In this course, you will learn how to use accounting to facilitate and align decisions made by owners, managers, and employees. You will learn how accountants create, organize, interpret, and communicate information that improves internal processes and allows organizations to identify and leverage opportunities to create value within the supply chain and with customers. You will be able to: • Understand what managerial accounting is and why it is an important function for successful businesses • Identify problems associated with relying on financial accounting information for internal decision making • Organize cost information according to the decision-making needs of the organization • Apply activity-based costing (ABC) and recognize circumstances and decisions for which ABC systems are relevant • Address common "what-if" questions using cost-volume-profit (CVP) analysis and apply CVP in a variety of scenarios This course is part of Gies College of Business’ suite of online programs, including the iMBA and iMSM. Learn more about admission into these programs and explore how your Coursera work can be leveraged if accepted into a degree program at https://degrees.giesbusiness.illinois.edu/idegrees/.
