課程信息

115,710 次近期查看

學生職業成果

33%

通過此課程獲得實實在在的工作福利
可分享的證書
完成後獲得證書
100% 在線
立即開始,按照自己的計劃學習。
可靈活調整截止日期
根據您的日程表重置截止日期。
初級

No prior experience needed to participate in and benefit from this course.

完成時間大約為13 小時
英語(English)
字幕:英語(English)

您將學到的內容有

  • Different types of costs and how they are represented graphically

  • Cost-volume-profit analyses to answer questions around breaking even and generating profit

  • How to calculate and allocate overhead rates within both traditional and activity-based cost allocation systems

  • How to distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision

學生職業成果

33%

通過此課程獲得實實在在的工作福利
可分享的證書
完成後獲得證書
100% 在線
立即開始,按照自己的計劃學習。
可靈活調整截止日期
根據您的日程表重置截止日期。
初級

No prior experience needed to participate in and benefit from this course.

完成時間大約為13 小時
英語(English)
字幕:英語(English)

提供方

弗吉尼亚大学 徽標

弗吉尼亚大学

教學大綱 - 您將從這門課程中學到什麼

1

1

完成時間為 3 小時

MANAGERIAL ACCOUNTING AND COST BEHAVIOR

完成時間為 3 小時
16 個視頻 (總計 71 分鐘), 2 個閱讀材料, 3 個測驗
16 個視頻
What Is Managerial Accounting?1分鐘
Three Sets of Books3分鐘
Financial Versus Managerial Accounting2分鐘
Different Costs for Different Purposes2分鐘
Different Costs in More Detail7分鐘
Cost Behavior3分鐘
Using a Line to Represent Cost Behavior2分鐘
Estimating Cost Functions Using Scatter Plots5分鐘
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 15分鐘
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 24分鐘
Estimating Cost Functions Using the High-Low Method5分鐘
Your Turn: Estimating Cost Functions Using the High-Low Method Problem 17分鐘
Your Turn: Estimating Cost Functions Using the High Low Method Problem 25分鐘
Important Caveats10分鐘
JW Sports Supplies Case Introduction1分鐘
2 個閱讀材料
Course Overview10分鐘
Welcome to Honors!10分鐘
3 個練習
Week 1 Practice Quiz30分鐘
Week 1 Graded Quiz30分鐘
Week 1 Honors Graded Quiz30分鐘
2

2

完成時間為 5 小時

COST-VOLUME-PROFIT ANALYSIS

完成時間為 5 小時
15 個視頻 (總計 50 分鐘)
15 個視頻
What Is CVP Analysis?2分鐘
Functional Versus Contribution Margin Income Statements4分鐘
Breakeven Analysis4分鐘
Your Turn: Breakeven Analysis Company A2分鐘
Your Turn: Breakeven Analysis Company B1分鐘
Your Turn: Breakeven Analysis Company C2分鐘
Your Turn: Breakeven Analysis Company D3分鐘
Interested in Doing More than Breakeven?3分鐘
Your Turn: Doing More than Breakeven Company A3分鐘
Your Turn: Doing More than Breakeven Company B3分鐘
Your Turn: Doing More than Breakeven Company C2分鐘
Your Turn: Doing More than Breakeven Company D2分鐘
CVP Analysis with Multiple Products5分鐘
Your Turn: CVP Analysis with Multiple Products6分鐘
4 個練習
Week 2 Practice Quiz30分鐘
Week 2 Graded Quiz30分鐘
Week 2 Honors Graded Quiz 130分鐘
Week 2 Honors Graded Quiz 230分鐘
3

3

完成時間為 3 小時

COST ALLOCATION

完成時間為 3 小時
14 個視頻 (總計 75 分鐘), 1 個閱讀材料, 3 個測驗
14 個視頻
The Flow of Costs4分鐘
The Flow of Costs in More Detail4分鐘
Cost Systems5分鐘
Allocating Overhead Costs5分鐘
Designing Cost Allocation Systems2分鐘
Your Turn: Allocating Overhead Costs Problem 15分鐘
Your Turn: Allocating Overhead Costs Problem 24分鐘
Traditional Cost Allocation Systems4分鐘
Activity-Based Costing12分鐘
Beyond Manufacturing Costs6分鐘
Your Turn: Activity-Based Costing Problem 18分鐘
Your Turn: Activity-Based Costing Problem 28分鐘
To Use Activity-Based Costing or Not?53
1 個閱讀材料
JW Sports Supplies Case (Part B)10分鐘
3 個練習
Week 3 Practice Quiz30分鐘
Week 3 Graded Quiz30分鐘
Week 3 Honors Graded Quiz30分鐘
4

4

完成時間為 2 小時

RELEVANT COSTS AND BENEFITS

完成時間為 2 小時
14 個視頻 (總計 64 分鐘)
14 個視頻
Relevant Costs and Benefits3分鐘
Important Terms2分鐘
Relevant Costs in an Example4分鐘
Your Turn: Relevant Costs and Benefits4分鐘
Special Order Decision7分鐘
Your Turn: Special Order Decision3分鐘
Make or Buy Decision5分鐘
Your Turn: Make or Buy Decision4分鐘
Keep or Drop a Product Line Decision5分鐘
Your Turn: Keep or Drop a Product Line Decision4分鐘
Product Mix Decisions10分鐘
Your Turn: Product Mix Decisions4分鐘
Course Conclusion1分鐘
2 個練習
Week 4 Practice Quiz30分鐘
Week 4 Graded Quiz30分鐘

審閱

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