This course will teach you the fundamentals of managerial accounting including how to navigate the financial and related information managers need to help them make decisions. You'll learn about cost behavior and cost allocation systems, how to conduct cost-volume-profit analysis, and how to determine if costs and benefits are relevant to your decisions.
By the end of this course, you will be able to:
- Describe different types of costs and how they are represented graphically
- Conduct cost-volume-profit analyses to answer questions around breaking even and generating profit
- Calculate and allocate overhead rates within both traditional and activity-based cost allocation systems
- Distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision
- Determine a reasonable course of action, given the financial impact, for a given management decision
Informações sobre o curso
4.8
49 classificações
O que você vai aprender
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
Programa - O que você aprenderá com este curso
Semana
1MANAGERIAL 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!
16 videos (Total 71 min), 2 leituras, 3 testes
16 videos
What Is Managerial Accounting?1min
Three Sets of Books3min
Financial Versus Managerial Accounting2min
Different Costs for Different Purposes2min
Different Costs in More Detail7min
Cost Behavior3min
Using a Line to Represent Cost Behavior2min
Estimating Cost Functions Using Scatter Plots5min
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 15min
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 24min
Estimating Cost Functions Using the High-Low Method5min
Your Turn: Estimating Cost Functions Using the High-Low Method Problem 17min
Your Turn: Estimating Cost Functions Using the High Low Method Problem 25min
Important Caveats10min
JW Sports Supplies Case Introduction1min
2 leituras
Course Overview10min
Welcome to Honors!10min
3 exercícios práticos
Week 1 Practice Quiz24min
Week 1 Graded Quiz24min
Week 1 Honors Graded Quiz18min
Semana
2COST-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.
15 videos (Total 50 min), 5 testes
15 videos
What Is CVP Analysis?2min
Functional Versus Contribution Margin Income Statements4min
Breakeven Analysis4min
Your Turn: Breakeven Analysis Company A2min
Your Turn: Breakeven Analysis Company B1min
Your Turn: Breakeven Analysis Company C2min
Your Turn: Breakeven Analysis Company D3min
Interested in Doing More than Breakeven?3min
Your Turn: Doing More than Breakeven Company A3min
Your Turn: Doing More than Breakeven Company B3min
Your Turn: Doing More than Breakeven Company C2min
Your Turn: Doing More than Breakeven Company D2min
CVP Analysis with Multiple Products5min
Your Turn: CVP Analysis with Multiple Products6min
4 exercícios práticos
Week 2 Practice Quiz24min
Week 2 Graded Quiz24min
Week 2 Honors Graded Quiz 118min
Week 2 Honors Graded Quiz 210min
Semana
3COST 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.
14 videos (Total 75 min), 1 leitura, 3 testes
14 videos
The Flow of Costs4min
The Flow of Costs in More Detail4min
Cost Systems5min
Allocating Overhead Costs5min
Designing Cost Allocation Systems2min
Your Turn: Allocating Overhead Costs Problem 15min
Your Turn: Allocating Overhead Costs Problem 24min
Traditional Cost Allocation Systems4min
Activity-Based Costing12min
Beyond Manufacturing Costs6min
Your Turn: Activity-Based Costing Problem 18min
Your Turn: Activity-Based Costing Problem 28min
To Use Activity-Based Costing or Not?min
1 leituras
JW Sports Supplies Case (Part B)10min
3 exercícios práticos
Week 3 Practice Quiz24min
Week 3 Graded Quiz24min
Week 3 Honors Graded Quiz24min
Semana
4RELEVANT 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.
14 videos (Total 64 min), 2 testes
14 videos
Week 4 Overview1min
Relevant Costs and Benefits3min
Important Terms2min
Relevant Costs in an Example4min
Your Turn: Relevant Costs and Benefits4min
Special Order Decision7min
Your Turn: Special Order Decision3min
Make or Buy Decision5min
Your Turn: Make or Buy Decision4min
Keep or Drop a Product Line Decision5min
Your Turn: Keep or Drop a Product Line Decision4min
Product Mix Decisions10min
Your Turn: Product Mix Decisions4min
Course Conclusion1min
2 exercícios práticos
Week 4 Practice Quiz24min
Week 4 Graded Quiz24min
Instrutores
Luann J. Lynch
Almand R. Coleman Professor of Business AdministrationDarden School of Business
Sobre University of Virginia
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