課程信息
4.8
49 個評分
6 個審閱
100% 在線

100% 在線

立即開始,按照自己的計劃學習。
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初級

初級

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

完成時間(小時)

完成時間大約為17 小時

建議:4 weeks of study, 2-4 hours/week...
可選語言

英語(English)

字幕:英語(English)

您將學到的內容有

  • Check

    Different types of costs and how they are represented graphically

  • Check

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

  • Check

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

  • Check

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

100% 在線

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

可靈活調整截止日期

根據您的日程表重置截止日期。
初級

初級

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

完成時間(小時)

完成時間大約為17 小時

建議:4 weeks of study, 2-4 hours/week...
可選語言

英語(English)

字幕:英語(English)

教學大綱 - 您將從這門課程中學到什麼

1
完成時間(小時)
完成時間為 3 小時

MANAGERIAL ACCOUNTING AND COST BEHAVIOR

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!...
Reading
16 個視頻 (總計 71 分鐘), 2 個閱讀材料, 3 個測驗
Video16 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
Reading2 個閱讀材料
Course Overview10分鐘
Welcome to Honors!10分鐘
Quiz3 個練習
Week 1 Practice Quiz24分鐘
Week 1 Graded Quiz24分鐘
Week 1 Honors Graded Quiz18分鐘
2
完成時間(小時)
完成時間為 4 小時

COST-VOLUME-PROFIT ANALYSIS

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....
Reading
15 個視頻 (總計 50 分鐘), 5 個測驗
Video15 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
Quiz4 個練習
Week 2 Practice Quiz24分鐘
Week 2 Graded Quiz24分鐘
Week 2 Honors Graded Quiz 118分鐘
Week 2 Honors Graded Quiz 210分鐘
3
完成時間(小時)
完成時間為 3 小時

COST ALLOCATION

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....
Reading
14 個視頻 (總計 75 分鐘), 1 個閱讀材料, 3 個測驗
Video14 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?53s
Reading1 個閱讀材料
JW Sports Supplies Case (Part B)10分鐘
Quiz3 個練習
Week 3 Practice Quiz24分鐘
Week 3 Graded Quiz24分鐘
Week 3 Honors Graded Quiz24分鐘
4
完成時間(小時)
完成時間為 2 小時

RELEVANT COSTS AND BENEFITS

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....
Reading
14 個視頻 (總計 64 分鐘), 2 個測驗
Video14 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
Quiz2 個練習
Week 4 Practice Quiz24分鐘
Week 4 Graded Quiz24分鐘

講師

Avatar

Luann J. Lynch

Almand R. Coleman Professor of Business Administration
Darden School of Business

關於 University of Virginia

A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders....

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