|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/practical-managerial-accounting-complete/
课程评论：没有评论
**实用管理会计（Complete）课程内容总结** 本课程名为“实用管理会计（Complete）”，旨在通过实用的方式教授管理和成本会计知识。课程的特色在于其“桥接法”（Bridge Method），这是一种贯穿整个课程的、简单易懂的计算方法，仅使用一个公式和一个图示，并提供配套的Excel工作簿供学员学习、练习和保存。 课程的主要模块包括： * **管理会计导论**：介绍管理会计和成本会计的角色与主要议题，并学习和练习贯穿课程的“桥接法”。 * **作业成本法 (Job Order Costing)**：学习和练习在Excel中进行作业成本法的“桥接”计算，以及制造费用分配过大致或不足的计算。 * **流程成本法 (Process Costing)**：学习和练习在Excel中进行流程成本法的“桥接”计算。 * **作业基础成本法 (ABC Activity Based Costing)**：学习作业基础成本法的概念，并练习其“桥接”计算及成本管理策略。 * **成本性态与成本销量利润分析 (Cost Behavior and Cost Volume Profit Analysis)**：学习成本性态，并练习将其应用于成本销量利润关系的“桥接”预测和分析，包括著名的“舞动图”。 * **成本销量利润分析应用 (Cost Volume Profit Applied)**：概述主要定价策略的原理，并继续使用“桥接法”进行简单的计算。 * **定价策略 (Pricing Strategies)**：与上一模块类似，概述主要定价策略的原理，并继续使用“桥接法”进行简单的计算。 * **增量、差异与相关分析 (Incremental, Differential and Relevant Analysis)**：学习“桥接”增量分析和相关成本核算，用于短期决策，通过六个实例和练习工作表进行实践。 * **主预算（未来规划）(Master Budgeting- Planning for the Future)**：学习和练习在Excel中使用“桥接法”编制主预算，包含一个概念清晰的流程图。 * **分权组织与责任会计 (Decentralized Organizations and Responsibility Accounting)**：学习和练习用于组织管理和业务部门报告的、带有“桥接”计算的概念和方法。 * **弹性预算 (Flexible Budgeting)**：学习和练习独特的、更优的“桥接”计算方法，以及弹性预算差异分析的解读。 * **标准成本差异分析 (Standard Costs Variance Analysis)**：学习和练习独特的、更优的“桥接”计算方法，以及标准成本差异分析的解读。 * **资本投资分析 (Capital Investment Analysis)**：学习如何利用货币时间价值来分析互相竞争的大型项目。
Learn Managerial and Cost Accounting the Better Way with Practical Accounting! This course includes the following modules, each with a beginner friendly Excel workbook for you to learn, practice and keep.Introduction to Managerial AccountingLearn the Role and Major Topics of Managerial and Cost Accounting and Learn and practice the Excel Bridge Method: One Method, One Formula, One Graph for the Entire CourseJob Order CostingLearn and practice the straightforward Bridge computation of Job Order Costing in Excel and Over and Under Applied Manufacturing Overhead.Process CostingLearn and practice the straightforward Bridge computation of Process Costing in ExcelABC Activity Based CostingLearn the Concepts and practice the Bridge computation of Activity Based Costing and Cost Management StrategiesCost Behavior and Cost Volume Profit AnalysisLearn and practice Cost Behaviors to Bridge Forecasting and Analysis of Cost Volume Profit relationships in Excel. Includes the famous Dancing Graphs.Cost Volume Profit AppliedLearn an Overview of Why the major Pricing Strategies are used, then continue to use the Bridge for straightforward computation.Pricing StrategiesLearn an Overview of Why the major Pricing Strategies are used, then continue to use the Bridge for straightforward computation.Incremental, Differential and Relevant AnalysisLearn Bridge Incremental Analysis and Relevant Costing for Short-Term Decision Making in Six Example and Practice Bridge SheetsMaster Budgeting- Planning for the FutureLearn and practice the Bridge in Excel to prepare a Master Budget. Includes a straightforward conceptual flow chartDecentralized Organizations and Responsibility AccountingLearn and practice the Concepts and Bridge computations for Implementing Management of Organizations and Business Segment Reporting.Flexible BudgetingLearn and practice the Unique and Better Bridge Computation and Interpretation of Flexible Budget Variance Analysis.Standard Costs Variance AnalysisLearn and practice the Unique and Better Bridge Computation and Interpretation of Standard Cost Variance AnalysisCapital Investment AnalysisLearn how to Analyze Competing Large Projects utilizing the Time Value of Money
