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所在平台: Udemy |
课程主页: https://www.udemy.com/course/principles-of-managerial-accounting-201-section-51/
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课程名称：管理会计原理 课程概述：管理会计，又称为管理会计或成本会计，是分析企业成本和运营的过程，以准备内部财务报告、记录和账目，帮助管理者在实现商业目标的过程中做出决策。换句话说，管理会计是将财务和成本数据转化为有用信息的过程，以供组织内部的管理人员和高级官员使用。在本课程中，我们将涵盖管理会计的各个概念，这些内容在大学的管理会计课程中都有涉及。 课程内容： - 理解管理会计的概念及其与财务会计的区别 - 了解管理者的不同角色 - 学习三种不同的制造成本 - 区分产品成本和期间成本 - 开发成本-量-利润（CVP）收入报表 - 理解销售变化时成本的变化 - 计算盈亏平衡和目标利润水平 - 为多产品公司开发CVP分析 - 理解经营杠杆，了解其计算方式及其对高级管理层的意义 - 学习工作成本系统的运作 - 使用Excel电子表格完成工作成本会计系统 - 设计基于活动的成本系统，使用Excel电子表格 - 开发基于活动的会计模型 - 理解基于活动的管理 - 使用Excel电子表格制定主预算，以规划业务运营 - 了解如何使用灵活预算来控制运营 学生评价：“这门课程非常好，我学到了比学校教授的还要多。” - 亚伦·摩根。“讲解得很好，博士。” - 萨巴 该课程为学生提供了深入的管理会计工具和技巧的学习机会，帮助他们提升在商业决策中的实际应用能力。
Management accounting, also called managerial accounting or cost accounting, is the process of analyzing business costs and operations to prepare internal financial report, records, and account to aid managers' decision making process in achieving business goals. In other words, it is the act of making sense of financial and costing data and translating that data into useful information for management and officers within an organization.In this course, we cover the many Management Accounting concepts that are covered in Managerial ( Management) Accounting university course.Learn and Master Each Management Accounting Tool and Technique.Understand what managerial accounting is about and how differs from financial accountingKnow what the different roles that managers perform.Know the three different manufacturing costsKnow the difference between product costs and period costs.Develop a cost volume profit income statementUnderstand how costs change when sales changesCalculate break-even and target profit levelsDevelop a CVP analysis for a multi-product companyUnderstand operating leverage, how to calculate it and what it means to senior managementKnow how a job costing system works.Complete a Job Costing accounting system using excel spreadsheets.Design an activity-based costing system using excel spreadsheets.Develop an activity-based accounting modelUnderstand activity-based managementPrepare a Master Budget using excel spreadsheets to plan business operations.Know how to use the Flexible Budget to control operations.Student Comments: "Great course, I have learned so much more than I did from my professor at school." Aaron Morgan"very good explaining dr" Sabah
