Accounting for Business Decision Making: Measurement and Operational Decisions

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Beschrijving

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About this course: Accounting information is the lifeblood of the organization as it facilitates and influences operational and strategic decisions intended to achieve organizational goals. Organizations benefit from three decision-oriented roles of accounting: measurement, control, and communication. This course provides an introduction to accounting’s measurement role inside of an organization and how accountants communicate information that helps managers and employees make operational decisions. In particular, you will learn how cost information is created and organized to help managers and employees conduct profitability analyses, develop and choose products, make pricing decisions…

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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: Accounting information is the lifeblood of the organization as it facilitates and influences operational and strategic decisions intended to achieve organizational goals. Organizations benefit from three decision-oriented roles of accounting: measurement, control, and communication. This course provides an introduction to accounting’s measurement role inside of an organization and how accountants communicate information that helps managers and employees make operational decisions. In particular, you will learn how cost information is created and organized to help managers and employees conduct profitability analyses, develop and choose products, make pricing decisions, and make common business decisions. Upon successful completion of this course, you will be able to: • Identify the nature, purpose, and importance of different types of decision-useful accounting information. • Create, organize, and communicate cost information to best suit common operational decisions. • Use accounting information to manage products, control costs, and leverage other drivers of operational success. If you enjoy this business course and are interested in an MBA, consider applying to the iMBA, a flexible, fully-accredited online MBA at an incredibly competitive price offered by the University of Illinois. 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 3 of 5 in the Fundamentals of Accounting Specialization Level Beginner Commitment 4 weeks of study, 1-3 hours/week Language English, Subtitles: Arabic How To Pass Pass all graded assignments to complete the course. User Ratings 4.2 stars Average User Rating 4.2See what learners said 课程作业

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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 Orientation
You will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course.


4 readings, 1 practice quiz expand


  1. 阅读: Syllabus
  2. 阅读: About the Discussion Forums
  3. 练习测验: Orientation Quiz
  4. 阅读: Updating Your Profile
  5. 讨论提示: Getting to Know Your Classmates
  6. 阅读: Social Media


Module 1: Introduction to Business Decision Making



Any organization – no matter how large or small – is extremely complex. It is made up of processes, systems, products, and – perhaps most important – people. Why are people most important? Because they are the ones making decisions, guiding the firm towards success. Wondering what these decisions are and how they’re made? Join in on Module 1!


7 videos, 2 readings, 2 practice quizzes expand


  1. 阅读: Module 1 Overview
  2. 阅读: Module 1 Readings
  3. Video: 1-1.1. Overview of Business Decisions
  4. Video: 1-1.2. Application and Extension
  5. Video: 1-1.3. What We’ve Learned
  6. 练习测验: Lesson 1-1 Practice Quiz
  7. Video: 1-2.1. Overview of Managerial Accounting
  8. Video: 1-2.2. Decision-Making Roles of Managerial Accounting
  9. Video: 1-2.3. Application and Extension
  10. Video: 1-2.4. What We’ve Learned
  11. 练习测验: Lesson 1-2 Practice Quiz

Graded: Module 1 Conceptual Quiz

WEEK 2


Module 2: Cost Concepts and Perspectives



Every decision – no matter how big or small – comes down to trading off benefits versus costs. Sounds simple, right? Potential benefits are often easy to envision, and even fun to think about. Costs – a bit less fun – but isn’t it just the price you pay? Not quite. As you’ll see in Module 2, nothing is as simple as it seems!


9 videos, 2 readings, 2 practice quizzes expand


  1. 阅读: Module 2 Overview
  2. 阅读: Module 2 Readings
  3. Video: 2-1.1. Defining Costs
  4. Video: 2-1.2. Application and Extension
  5. Video: 2-1.3. What We’ve Learned
  6. 练习测验: Lesson 2-1 Practice Quiz
  7. Video: 2-2.1. Importance of Organizing Cost Information
  8. Video: 2-2.2. Organizing Costs by Product
  9. Video: 2-2.3. Further Refinements
  10. Video: 2-2.4. Organizing Costs by Behavior
  11. Video: 2-2.5. Application and Extension
  12. Video: 2-2.6. What We’ve Learned
  13. 练习测验: Lesson 2-2 Practice Quiz

Graded: Module 2 Conceptual Quiz

WEEK 3


Module 3: Managing Products and Profitability



Making decisions can be quite daunting. You need to be able to make predictions about the consequences of your actions so that you can make the best decision. Where do you start? Crystal balls are in short supply. So, how about the next best thing? Jump into Module 3 to learn about cost-volume-profit analysis!


8 videos, 2 readings, 2 practice quizzes expand


  1. 阅读: Module 3 Overview
  2. 阅读: Module 3 Readings
  3. Video: 3-1.1. Measuring Profitability According to Cost Behavior
  4. Video: 3-1.2. Defining and Using Cost-Volume-Profit Analysis
  5. Video: 3-1.3. Application and Extension
  6. Video: 3-1.4. What We’ve Learned
  7. 练习测验: Lesson 3-1 Practice Quiz
  8. Video: 3-2.1. Interpreting CVP Analysis
  9. Video: 3-2.2. Limitations of CVP Analysis
  10. Video: 3-2.3. Application and Extension
  11. Video: 3-2.4. What We’ve Learned
  12. 练习测验: Lesson 3-2 Practice Quiz

Graded: Module 3 Conceptual Quiz
Graded: Module 3 Quantitative Analysis Quiz
Graded: Module 3 Peer Review Assignment

WEEK 4


Module 4: Managing Operations and Sales



Owners, managers, and employees often run into two obstacles when making decisions: (1) not enough of the information they need, and (2) too much of the information they don’t need. Surprisingly, the second problem is often harder to overcome than the first, especially in today’s information-rich environment. How do accountants help managers solve this problem? Jump into Module 4 to find out!


9 videos, 2 readings, 2 practice quizzes expand


  1. 阅读: Module 4 Overview
  2. 阅读: Module 4 Readings
  3. Video: 4-1.1. Identify Common Operations-Based Decisions
  4. Video: 4-1.2. Creating and Using Relevant Information
  5. Video: 4-1.3. Application – Make or Buy?
  6. Video: 4-1.4. Application – Manage Product Lines
  7. Video: 4-1.5. What We’ve Learned
  8. 练习测验: Lesson 4-1 Practice Quiz
  9. Video: 4-2.1. Identify Common Sales Decisions
  10. Video: 4-2.2. Application – Special Orders
  11. Video: 4-2.3. Application – Sell Now, or Process Further?
  12. Video: 4-2.4. What We’ve Learned
  13. 练习测验: Lesson 4-2 Practice Quiz
  14. 讨论提示: Final Reflections

Graded: Module 4 Conceptual Quiz
Graded: Module 4 Quantitative Analysis Quiz
Graded: Module 4 Peer Review Assignment

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