- Management Accounting
- Job Costing
- Cost–Benefit Analysis
- Cost Accounting
- Profit and loss calculation
- Cost
- Cost-type accounting
- Cost-center accounting
- Service costing
- Income Statement
- Contributin-margin accounting
- Absorption and variable costing
成本会计 專項課程
Accelerate your Career in Cost Accounting. Use cost accounting tools and improve your business decisions.
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成本会计 專項課程慕尼黑理工大学您將學到的內容有
How to allocate the costs incurred to the company's products and the most important methods product costing.
How companies use cost information to calculate their profit or loss and assess their profitability.
How to use information from cost accounting to improve managerial decision-making.
You will learn how to make your company's cost structure transparent and how to record and calculate costs.
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View the Specialization trailer: https://www.youtube.com/watch?v=XE5Rx91bdYw
Many corporate decisions need cost accounting information. When you know the costs of your products, you will make better pricing decisions and you can better choose which products to offer. When you know the costs of your departments, you can better detect inefficiencies and you can better incentivize your employees.
In this Specialization, you will learn the fundamentals of cost accounting. Three courses cover the basics of cost accounting. We will start with an introduction to product costing. How can you figure out the costs of your individual products? Next, we will discuss how to connect cost information with revenue information to calculate profits and profitability. Finally, we focus on how to use the information provided by cost accounting systems to optimize your business decisions.
We have created the courses of this Specialization for interdisciplinary young professionals seeking to develop cost accounting skills. At the same time, the courses can help students in management and business administration to repeat the content of their introductory cost accounting course.
應用的學習項目
This specialization is structured along with lecture videos and uses readings as well as a series of quizzes and interactive learning elements to help learners gain an understanding of the basics of Cost Accounting. The specialization also applies practical learning elements like building an Excel spreadsheet to determine cost functions and includes numerous illustrative examples from a variety of industries. The coursework teaches learners to plan, control, monitor, and document cost information. From product and service costing, to profit and loss calculation, and leveraging of cost information as the basis for decision-making, the specialization provides a sound foundation to cost accounting.
可分享的證書
完成後獲得證書
100% 在線課程
立即開始，按照自己的計劃學習。
靈活的計劃
設置並保持靈活的截止日期。
初級
Young professionals with business experience in an interdisciplinary field.
完成課程大約需要 3 個月
建議進度：2 小時/週
英語（English）
字幕：英語（English）
可分享的證書
完成後獲得證書
100% 在線課程
立即開始，按照自己的計劃學習。
靈活的計劃
設置並保持靈活的截止日期。
初級
Young professionals with business experience in an interdisciplinary field.
完成課程大約需要 3 個月
建議進度：2 小時/週
英語（English）
字幕：英語（English）
專項課程的運作方式
加入課程
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實踐項目
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獲得證書
在結束每門課程並完成實踐項目之後，您會獲得一個證書，您可以向您的潛在雇主展示該證書並在您的職業社交網絡中分享。
此專項課程包含 3 門課程
Basics of Cost Accounting: Product Costing
10 個評分
The core of the first course is to learn how companies record total costs and calculate unit costs for their individual products or services. For example, how can a car manufacturer figure out the costs of an individual car series? During the first weeks, participants learn what costs are and how to distinguish them from expenses or cash flows. Participants will understand how companies record total costs and distinguish important cost types such as material costs, personnel costs, or depreciation. At the core of their cost-accounting system, companies allocate overhead costs to individual products. We show participants how to allocate the costs incurred to the company's products and introduce them to the most important methods and challenges of product costing.
Cost Accounting: Profit and Loss Calculation
Companies do not only need to know the costs of different products, but they also need to know whether they gain a profit or realize a loss. We explain how companies use cost information to calculate their profit and assess their profitability. Depending on how companies account for changes in inventories, we distinguish "absorption costing" and "variable costing". In addition, some companies structure their income statement according to the "nature of expense method", while others structure it according to the "cost-of-sales method". We explain both methods and discuss their advantages and disadvantages.
Cost Accounting: Decision Making
In the third course, you will learn how to use information from cost accounting to improve managerial decision-making. We discuss business decisions and suggest how cost information can support them best. For example, how will costs change if managers adjust cost drivers? How many units do companies need to sell in order to avoid losses or to achieve a targeted profit? How can managers improve pricing or product programs with information from cost accounting?
提供方
慕尼黑理工大学
Technische Universität München (TUM) is one of Europe’s top universities. It is committed to excellence in research and teaching, interdisciplinary education and the active promotion of promising young scientists. The university forges strong links with companies and scientific institutions across the world. TUM was one of the first universities in Germany to be named a University of Excellence. TUM does not pass any personal data to the platform providers. If you take part in one of our MOOCs, please refer to the data protection guidelines in the terms and conditions of the provider.
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Do I need to take the courses in a specific order?
完成专项课程后我会获得大学学分吗？
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還有其他問題嗎？請訪問 學生幫助中心。
