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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financial-analysis-of-scenarios-and-decisions
课程评论：没有评论
课程名称：财务分析场景与决策 课程概述：本课程旨在培养和实施财务分析思维，以便在组织的决策制定和场景分析中得以运用。 课程内容首先介绍组织的“内部”视角，让学员了解成本信息在不同决策场景中的重要性及其组织方式。接着，学习者将掌握场景分析，包括成本-产量-利润分析及其他相关基本概念。 课程大纲： 1. 课程介绍与模块1：内部视角下的会计 - 本模块将使学员熟悉课程、讲师、同学及学习环境。随后，介绍管理会计和成本概念，让学员了解成本-产量-利润（CVP）分析的工具及其在回答“如果……会怎样”问题中的作用，并探讨相关信息在常见商业决策中的重要性及避免决策时的常见陷阱。 2. 模块2：规划与预算 - 预算是组织规划和控制功能的核心，本模块将探讨预算的目的、管理者和员工在预算中的角色及相关影响。此外，学员将学习如何制定组织预算，深入理解预算主要组成部分之间的迭代关系。 3. 模块3：差异分析 - 在设定目标、制定预算后，高层管理使用差异分析来比较、评估及调查实际表现与预期表现之间的差异。本模块将讲解高层管理如何利用差异分析激励和监督管理人员及员工，学习如何对组织的任何方面进行差异分析，并理解这一重要工具在规划和控制中的作用。 4. 模块4：绩效测量与评估 - 会计师通过提供信息帮助实施、沟通和演变组织战略，具体来说，他们通过绩效测量、评估和补偿系统帮助计划、监控和控制决策。本模块将探讨这一重要系统的多个方面，包括分权管理、财务与非财务绩效测量、战略绩效测量系统及主观绩效评估。 本课程适合希望在组织中应用财务分析的个人，帮助他们在复杂的决策情境中做出明智的选择。
Name:Course Introduction and Module 1: Accounting Using an Internal Perspective
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. Next, you will explore cost-volume-profit (CVP) analysis. CVP analysis is a tool that managers can use to better understand the answers to "what-if" questions in order to make better decisions for their companies. You will also explore the nature and role of relevant information in common business decisions, two key related concepts, and how to avoid common decision-making "pitfalls."
Name:Module 2: Planning and Budgeting
Description:At the heart of an organization’s planning and control function is its budget. In this module, you will explore the purpose of budgeting, the role of managers and employees in budgeting, and related implications. You will also develop an organization’s budget, ultimately understanding the iterative nature among the budget’s key components.
Name:Module 3: Variance Analysis
Description:After establishing goals, setting targets, and the budget, upper management uses variance analysis to compare, assess, and investigate differences between actual and expected performance. In this module, you will learn how upper management uses variance analysis to motivate and monitor managers and employees, how to perform variance analysis on any aspect of the organization, and ultimately understand the power of this important tool for planning and control.
Name:Module 4: Performance Measurement and Evaluation
Description:Accountants help implement, communicate, and evolve organizational strategy via the information they provide to owners, managers, and employees. Specifically, they help plan, monitor, and control decisions via the performance measurement, evaluation, and compensation system. In this module, you will explore many aspects of this important system, including decentralization, financial and non-financial performance measurement, strategic performance measurement systems, and subjective performance evaluation.
This course focuses on adopting and implementing a financially analytic mindset when engaged in organizational decision-making and scenario analysis. The course begins with an overview of the "internal" perspective of the organization, in which you will learn fundamental concepts, including the importance of how cost information is organized for different decision scenarios. You will then learn about scenario analysis, including cost-volume-profit analysis and other fundamental concepts that h
