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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/managerial-accounting-business-decisions
课程评论：没有评论
课程名称：管理会计：促进和指导商业决策的工具 概述：在本课程中，学员将探讨如何利用会计信息进行资源分配，并激励管理者和员工的行为。学员将学习如何运用财务和非财务会计信息来促进战略绩效评估，以及如何整合这些信息以持续改善战略。 课程目标： - 理解管理会计信息的作用，并利用其避免商业决策中的常见陷阱。 - 理解预算的迭代和相互关联性质，并应用关键组件准备总体预算。 - 通过多种指标评估资本投资。 - 计算、解释和分析差异。 - 理解去中心化及其优缺点。 - 传达非财务指标和战略绩效测量系统的重要性。 - 计算和解释财务绩效指标，并识别相关问题。 课程属于吉斯商学院的在线项目，包括iMBA和iMSM。更多有关这些项目的招生信息及如何利用在Coursera的学习成果，若被接受进入学位项目的信息，请访问https://degrees.giesbusiness.illinois.edu/idegrees/。 课程大纲： - **课程概述及决策相关信息**：熟悉课程内容、讲师、同学及学习环境，探讨相关信息在商业决策中的作用，以及如何帮助管理者和员工避免常见的决策陷阱。 - **标准成本与差异分析**：学习高层管理如何利用差异分析进行动机激励和监控，掌握进行差异分析的技巧，并理解这一工具在规划与控制中的重要性。 - **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，探讨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等内容。 - **预算规划与控制**：探索预算在组织规划与控制功能中的核心作用，理解预算制定的目的及相关含义，最终掌握预算主要组成部分（运营、融资和资本投资预算）之间的迭代关系。
Name:Course Overview and Relevant Information for Decision Making
Description:In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. Decisions are at the heart of all organizations. In this module, you will also explore the nature and role of relevant information in common business decisions, and how such information facilitates these decisions and helps managers and employees avoid common pitfalls. You will also consider how the financial perspective adopted by accountants complements other, qualitative perspectives.
Name:Standard Costing and 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: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.
Name:Budgeting for Planning and Control
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: the operations, financing, and capital investments budgets.
In this course, you will explore how to use accounting to allocate resources and incentivize manager and employee behaviors with these resources. You will also learn how financial and non-financial accounting information facilitates strategic performance measurement and how to integrate this information to continuously improve strategy. You will be able to: • Understand the role of managerial accounting information and use it to avoid common pitfalls in business decisions • Understand the iterative and interrelated nature of budgeting and apply the key components to preparing a master budget • Evaluate capital investments via a variety of measures • Calculate, interpret, and investigate variances • Understand decentralization and its advantages and disadvantages • Communicate the role of non-financial measures and strategic performance measurement systems • Compute and interpret financial performance measures and identify associate issues 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/.
