Managerial Accounting: Cost Behaviors, Systems, and Analysis

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Description

When you enroll for courses through Coursera you get to choose for a paid plan or for a free plan

  • Free plan: No certicification and/or audit only. You will have access to all course materials except graded items.
  • Paid plan: Commit to earning a Certificate—it's a trusted, shareable way to showcase your new skills.

About this course: In this course, you will learn how to use accounting to facilitate and align decisions made by owners, managers, and employees. You will learn how accountants create, organize, interpret, and communicate information that improves internal processes, and allows organizations to identify and leverage opportunities to create value within the supply chain and with customers. Upon successful completion of this course, you will be able to: • Understand what managerial accounting is and why it is important. • Describe fundamental concepts of managerial accounting. • Apply the financial perspective of accounting for costs. • Identify problems associated with relying on financ…

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Frequently asked questions

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When you enroll for courses through Coursera you get to choose for a paid plan or for a free plan

  • Free plan: No certicification and/or audit only. You will have access to all course materials except graded items.
  • Paid plan: Commit to earning a Certificate—it's a trusted, shareable way to showcase your new skills.

About this course: In this course, you will learn how to use accounting to facilitate and align decisions made by owners, managers, and employees. You will learn how accountants create, organize, interpret, and communicate information that improves internal processes, and allows organizations to identify and leverage opportunities to create value within the supply chain and with customers. Upon successful completion of this course, you will be able to: • Understand what managerial accounting is and why it is important. • Describe fundamental concepts of managerial accounting. • Apply the financial perspective of accounting for costs. • Identify problems associated with relying on financial accounting information for internal decision making. • Organize cost information according to the decision-making needs of the organization. • Apply activity-based costing (ABC) and recognize the influence of setting and decision characteristics on the relevance of ABC systems. • Address common "what-if" questions using cost-volume-profit (CVP) analysis. • Apply CVP analysis in a variety of scenarios. This course is part of the iMBA offered by the University of Illinois, a flexible, fully-accredited online MBA at an incredibly competitive price. For more information, please see the Resource page in this course and onlinemba.illinois.edu.

Created by:  University of Illinois at Urbana-Champaign
  • Taught by:  Gary Hecht, Ph.D., Associate Professor of Accountancy

    Department of Accountancy, College of Business
Basic Info Course 1 of 7 in the Value Chain Management Specialization Commitment 4 weeks of study, 6-8 hours/week Language English, Subtitles: Vietnamese How To Pass Pass all graded assignments to complete the course. User Ratings 4.7 stars Average User Rating 4.7See what learners said Задания курса

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University of Illinois at Urbana-Champaign The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.

Syllabus


WEEK 1


Course Overview and Introduction to Managerial Accounting
In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. Then, you will be introduced to Managerial Accounting and Costing Concepts.


12 videos, 8 readings, 3 practice quizzes expand


  1. Video: Welcome and Course Overview
  2. Материал для самостоятельного изучения: Syllabus
  3. Материал для самостоятельного изучения: About this Course: Ratings and Reviews
  4. Материал для самостоятельного изучения: About the Discussion Forums
  5. Материал для самостоятельного изучения: Glossary
  6. Материал для самостоятельного изучения: Social Media
  7. Материал для самостоятельного изучения: Getting to Know Your Classmates
  8. Тренировочный тест: Orientation Quiz
  9. Материал для самостоятельного изучения: Module 1 Overview
  10. Материал для самостоятельного изучения: Module 1 Readings
  11. Video: Learning Objectives and What is Managerial Accounting
  12. Video: The Difference Between Financial and Managerial Accounting
  13. Video: Contemporary Issues
  14. Video: What We've Learned in Lesson 1.1
  15. Тренировочный тест: Lesson 1.1 Practice Quiz
  16. Video: Learning Objectives and Terminology
  17. Video: Cost Framework 1 - Objects
  18. Video: Cost Framework 2 - Behavior
  19. Video: Cost Framework 2 - Behavior Example
  20. Video: What We've Learned in Lesson 1.2
  21. Video: Module 1 Review
  22. Тренировочный тест: Lesson 1.2 Practice Quiz
  23. Video: Like this course? Learn more with the iMBA! (Optional)

Graded: Module 1 Quiz

WEEK 2


Costing Systems I - Elements and Design



Organizations can organize cost information however best suits their decisions. In this module, we introduce the role of costing systems, identify some example systems and settings in which they are most useful, and explore how accounting for overhead costs influences the value of cost information.


8 videos, 2 readings, 2 practice quizzes expand


  1. Материал для самостоятельного изучения: Module 2 Overview
  2. Материал для самостоятельного изучения: Module 2 Readings
  3. Video: Learning Objectives and Flow of Costs Through Financial Statements
  4. Video: Two Traditional Systems
  5. Video: Extension - Overhead Costs
  6. Video: What We've Learned in Lesson 2.1
  7. Тренировочный тест: Lesson 2.1 Practice Quiz
  8. Video: Learning Objectives and Example Scenario
  9. Video: The Manager Did What?
  10. Video: What We've Learned in Lesson 2.2
  11. Video: Module 2 Review
  12. Тренировочный тест: Lesson 2.2 Practice Quiz

Graded: Module 2 Quiz

WEEK 3


Costing Systems II - Activity-Based Costing



Activity-based costing systems adopt a more refined view of the organization, and can increase the accuracy of cost information. In this module, we introduce the fundamentals of activity-based costing systems, identify related advantages and disadvantages, and demonstrate how such systems are implemented using an in-depth example.


8 videos, 2 readings, 2 practice quizzes expand


  1. Материал для самостоятельного изучения: Module 3 Overview
  2. Материал для самостоятельного изучения: Module 3 Readings
  3. Video: Learning Objectives and General Approach and Overview
  4. Video: Fundamental Components
  5. Video: ABC Organization and Steps to Implementation
  6. Video: What We've Learned in Lesson 3.1
  7. Тренировочный тест: Lesson 3.1 Practice Quiz
  8. Video: Learning Objectives and Steps Through an Example
  9. Video: Other Considerations
  10. Video: What We've Learned in Lesson 3.2
  11. Video: Module 3 Review
  12. Тренировочный тест: Lesson 3.2 Practice Quiz

Graded: Module 3 Mini-Project
Graded: Module 3 Quiz

WEEK 4


Cost-Volume-Profit (CVP) Analysis
Cost-volume-profit (CVP) analysis is the tool that managers can use to better understand the answers to "what-if" questions in order to make better decisions for their companies. In this module you will explore the power of CVP analysis.


7 videos, 2 readings, 2 practice quizzes expand


  1. Материал для самостоятельного изучения: Module 4 Overview
  2. Материал для самостоятельного изучения: Module 4 Readings
  3. Video: Learning Objectives and Cost-Volume-Profit Analysis Intro
  4. Video: Cost-Volume-Profit Analysis Example 1
  5. Video: Cost-Volume-Profit Analysis Example 2 - Taxes
  6. Video: What We've Learned in Lesson 4.1
  7. Тренировочный тест: Lesson 4.1 Practice Quiz
  8. Video: Learning Objectives and Cost-Volume-Profit Example 3 - Multiple Products
  9. Video: What We've Learned in Lesson 4.2
  10. Video: Module 4 Review
  11. Тренировочный тест: Lesson 4.2 Practice Quiz

Graded: Module 4 Mini-Project
Graded: Module 4 Quiz - Concepts
Graded: Module 4 Quiz - Quantitative Analysis
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