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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/cost-accounting-decision-making
课程评论：没有评论
课程名称：成本会计：决策制定 概述：在这门课程中，你将学习如何利用成本会计信息来改善管理决策。我们将讨论商业决策，并建议如何利用成本信息来支持这些决策。例如，管理者调整成本驱动因素时，成本会如何变化？企业需要销售多少单位才能避免亏损或实现目标利润？管理者如何利用成本会计的信息来改善定价或产品项目？ 课程大纲： 1. 成本函数及成本行为的确定 - 描述：成本会计师希望支持决策制定。为此，他们不仅要计算当前的成本和收入，还需要能够告诉管理者，成本会随着决策的不同而发生怎样的变化。我们将探讨生产更多或更少产品、增加产品变种或提高产品质量时，成本会如何变化。通过本模块，你将熟悉一些典型的成本函数，并学习会计师如何使用不同的方法来确定这些成本函数，以及如何记录成本预测。 2. 成本-销量-利润分析 - 描述：当公司考虑推出新产品时，他们可能想知道需要销售多少单位才能避免亏损或实现目标利润。成本-销量-利润分析是一个简单的工具，能够帮助回答这些问题，展示成本、收入和利润如何依赖于销售数量。 3. 操作决策的成本和收入信息 - 描述：在课程开始时，你了解到公司如何使用成本会计来支持管理者的决策。在本模块中，我们将概述一些商业决策，并讨论成本信息如何能够最佳地支持这些决策。例如，我们将讨论定价决策和在产能限制下的产品组合决策。 这门课程旨在帮助学员深入理解成本会计如何在实际商业环境中，支持管理层的决策制定过程。
Name:Cost functions and determining how costs behave
Description:Cost accountants want to support decision making. To do so, they should not only calculate current costs and income, but they should also be able to tell managers how costs might change depending on managers' decisions. "How would costs change if we produced more or less products? How would they change if we produce more or less variants of products? How would they change if we increase the quality of our products?" Cost functions help to answer these questions and in this module, we make you familiar with them. First, we show you some typical cost functions and, second, we introduce a variety of methods that cost accountants can use to determine cost functions. Finally, we show you how accountants can document cost forecasts.
Name:Cost-volume profit analysis
Description:When companies consider offering a new product, they might want to know how many units they need to sell in order to avoid losses or to achieve a targeted profit. Cost-volume profit analysis is a simple tool that helps answer these questions. It illustrates how costs, revenues, and profits depend on sold quantities.
Name:Cost and revenue information for operative decisions
Description:In the beginning of this course, you learned that companies use Cost Accounting to support managers' decision-making. In this module, we outline some business decisions and discuss how cost information can support them best. For example, we discuss pricing decisions and product-mix decisions under capacity constraints.
In the third course, you will learn how to use information from cost accounting to improve managerial decision-making. We discuss business decisions and suggest how cost information can support them best. For example, how will costs change if managers adjust cost drivers? How many units do companies need to sell in order to avoid losses or to achieve a targeted profit? How can managers improve pricing or product programs with information from cost accounting?
