管理会计：成本行为、系统和分析

你将学到什么

课程概况

我们首先从管理会计语言入手，课上会用得到。这门课将帮助大家了解公司经常遇到的会计问题以及如何应用管理会计工具来解决这些问题。同学们有机会了解公司内部的成本系统和管理者在追踪成本和相关利润时采用的方法和理论，每个工具的优缺点，并学习利用管理决策的优化工具。

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.

课程大纲

周1
完成时间为 4 小时
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 个视频 （总计 34 分钟）, 8 个阅读材料, 4 个测验

周2
完成时间为 3 小时
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 个视频 （总计 34 分钟）, 2 个阅读材料, 3 个测验

周3
完成时间为 5 小时
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 个视频 （总计 42 分钟）, 2 个阅读材料, 4 个测验

周4
完成时间为 5 小时
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.