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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/uva-darden-managerial-accounting
课程评论：没有评论
课程名称：管理会计基础 课程概述：本课程由弗吉尼亚大学达登商学院开发，教学由顶尖教授授课，旨在教授管理会计的基础知识，包括如何使用财务及相关信息来帮助管理者做出决策。您将学习成本行为和成本分配系统，如何进行成本-量-利润分析，以及如何判断成本和收益对决策的相关性。 课程目标：通过本课程，您将能够： - 描述不同类型的成本及其图形表示方式 - 进行成本-量-利润分析，以解答有关盈亏平衡和盈利的问题 - 在传统和基于活动的成本分配系统中计算和分配间接费用率 - 区分与特定管理决策相关和不相关的成本与收益 - 针对特定管理决策，评估财务影响并确定合理的行动方案 课程大纲： 1. 管理会计与成本行为 - 课程导入，区分管理会计与财务会计，包括管理者决策所需的财务信息。学习成本行为及不同类型的成本分类，以及如何利用散点图和高低法来估算成本函数。 2. 成本-量-利润分析 - 探讨成本结构、产量、价格与利润之间的关系，进行成本-量-利润分析，回答关于盈亏平衡和盈利的问题。 3. 成本分配 - 讨论成本分配及可用的不同系统，如传统与基于活动的系统，学习如何计算间接费用率及其在这两种系统中的分配。 4. 相关成本与收益 - 评估特定决策的相关成本与收益，理解其对于决策的重要性，分析决策的财务影响并确定合理的行动方案。 欢迎加入我们的课程，期待与您一起学习！
Name:MANAGERIAL ACCOUNTING AND COST BEHAVIOR
Description:Welcome to the course -- we're glad you're here! During this first week, we'll distinguish managerial from financial accounting, including the financial and related information managers need to help them make decisions. We'll then move on to cost behavior including different types of costs, their classifications, and how these classifications help with decision-making. From there, we'll show how to use a scatterplot and the high-low method to estimate cost functions. Let's get started!
Name:COST-VOLUME-PROFIT ANALYSIS
Description:Now that we've learned the fundamentals of cost behavior, we're ready to move on to discussing the relationships between cost structure, volume, price, and profit. We'll then see why these relationships matter as we conduct cost-volume-profit analyses to answer questions around breaking even and generating profit.
Name:COST ALLOCATION
Description:After learning how to conduct cost-volume-profit analyses, we're ready to discuss cost allocation and the different types of systems we can use: traditional and activity-based. From there, we'll learn how to calculate overhead rates and allocate overhead within both types of systems.
Name:RELEVANT COSTS AND BENEFITS
Description:In our final week, we'll discuss costs and benefits, and gain an understanding of those that are relevant for a given decision. We'll evaluate the financial impact of a given decision, then determine a reasonable course of action.
This course, developed at the Darden School of Business at the University of Virginia and taught by top-ranked faculty, will teach you the fundamentals of managerial accounting including how to navigate the financial and related information managers need to help them make decisions. You'll learn about cost behavior and cost allocation systems, how to conduct cost-volume-profit analysis, and how to determine if costs and benefits are relevant to your decisions. By the end of this course, you will be able to: - Describe different types of costs and how they are represented graphically - Conduct cost-volume-profit analyses to answer questions around breaking even and generating profit - Calculate and allocate overhead rates within both traditional and activity-based cost allocation systems - Distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision - Determine a reasonable course of action, given the financial impact, for a given management decision
