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所在平台: Udemy |
课程主页: https://www.udemy.com/course/strategic-management-accounting/
课程评论:没有评论
课程名称:战略管理会计大师班 课程概述:此综合性的在线课程旨在为学生提供管理会计原则和实践的全面理解。管理会计在帮助组织做出明智的财务决策、提高效率和实现战略目标方面至关重要。本课程将涵盖广泛的主题,从基础的作业成本法和活动基础成本法,到转移定价、平衡计分卡、绩效测量和战略管理等高级技术。 主要主题包括: 1. **管理会计基础**:介绍管理会计在商业决策中的角色和重要性。 2. **基于活动的成本计算(ABC)**:设计和实施ABC系统,以准确分配产品和服务成本。 3. **战略管理会计与可持续发展**:将管理会计实践与战略规划及可持续发展举措相结合。 4. **质量管理会计**:融入质量成本概念,以改善业务流程和产品质量。 5. **时间驱动的活动基础成本法(TDABC)**:在竞争中如何考虑时间约束和制造及服务操作中的瓶颈,包括限制理论的应用。 6. **转移定价**:探讨跨国公司中转移定价的方法和监管方面。 7. **平衡计分卡实施**:开发和实施平衡计分卡,以使商业活动与组织愿景和战略相一致。 8. **绩效测量与管理**:使用关键绩效指标(KPI)和平衡计分卡来评估和管理业务绩效。 本课程将帮助学生掌握战略管理会计的核心概念与应用,实现理论与实践的结合,使其能够在未来的职业生涯中有效地支持财务决策和战略规划。
This comprehensive online course is designed to give students a thorough understanding of management accounting principles and practices. Management accounting is crucial in helping organizations make informed financial decisions, improve efficiency, and achieve strategic goals. This course will cover a wide range of topics, from the basics of job and activity-based costing to advanced techniques in transfer pricing, the balanced scorecard, performance measurement, and strategic management.Key Topics Include:Management Accounting Fundamentals: Introduction to the role and importance of management accounting in business decision-making.Activity-Based Costing (ABC): Designing and implementing an ABC system to accurately assign costs to products and services.Strategic Management Accounting and Sustainability: Integrating management accounting practices with strategic planning and sustainability initiatives.Accounting for Quality Management: Incorporating quality cost concepts to improve business processes and product quality.Time-Driven Activity-Based Costing (TDABC): Competing on time, how to account for time constraints and bottlenecks in manufacturing and service operations. Including the Theory of Constraints.Transfer Pricing: Exploring methods and regulatory aspects of transfer pricing within multinational corporations.Balanced Scorecard Implementation: Developing and implementing a balanced scorecard to align business activities with organizational vision and strategy.Performance Measurement and Management: Use of key performance indicators (KPIs) and balanced scorecards to evaluate and manage business performance.