Managerial and Cost Accounting

本课程是 CPA Licensure Prep: Special Topics in Accounting 专项课程 的一部分

位教师： William Karalius

包含在 Coursera Plus • 了解更多 中

推荐体验

您将学到什么

Explain how managerial accounting information supports business decision-making, including budgeting, cost allocation, and performance evaluation.

Apply cost accounting tools to analyze costs, evaluate business scenarios, and support management decisions.

您将获得的技能

Financial Accounting

Cost Control

Decision Making

Management Accounting

Budgeting

要了解的详细信息

添加到您的领英档案

5 项作业

了解顶级公司的员工如何掌握热门技能

积累特定领域的专业知识

向行业专家学习新概念

获得对主题或工具的基础理解

通过实践项目培养工作相关技能

获得可共享的职业证书

该课程共有4个模块

Build practical skills in managerial and cost accounting to support stronger business decisions.In this course, you’ll learn how organizations use internal accounting information to plan operations, control costs, evaluate performance, and guide strategy.

You’ll explore core managerial accounting concepts, compare managerial and financial accounting, examine the value chain, and work with budgeting, cost allocation, cost objects, and manufacturing costs.

You’ll also study cost accounting tools such as cost behavior analysis, cost-volume-profit analysis, and job costing versus process costing.

By the end of the course, you’ll be able to interpret key managerial and cost accounting concepts and apply them to realistic business scenarios.

You’ll practice analyzing how accounting information supports pricing, planning, production, and operational decisions made by managers and business leaders.

This course is designed for learners who want a practical foundation in internal decision-making tools used across accounting, finance, and management roles.

Its emphasis on real-world application makes it especially useful for aspiring accountants, business professionals, and learners preparing for more advanced accounting study.

In this module, you’ll explore the major ways businesses utilize internal accountants for making business decisions and why those choices matter.You’ll examine the basics of managerial accounting and how it differs from financial accounting's GAAP focus.

By the end of the module, you’ll be prepared to recognize the key features of managerial accounting, along with necessary competencies and understand why these distinctions are foundational for accountants and internal business managers.

涵盖的内容

5个视频 3篇阅读材料 2个作业

Instructor Introduction and Course Overview • 3分钟

Managerial Accounting Overview • 6分钟

Comparing Managerial to Financial Accounting • 6分钟

Managerial Accounting Competencies • 6分钟

Value Chain • 6分钟

Course Outline • 5分钟

Managerial Accounting Vs. Financial Accounting • 20分钟

The Value Chain • 20分钟

Graded Assessment: Module 1 • 20分钟

Practice Assessment: Managerial Accounting Overview • 10分钟

In this module, you’ll explore the common areas in managerial accounting that drive decisions and why those choices matter.You’ll examine how costs are allocated, how costs are assigned to cost objects, budgeting concepts, and the basics of manufacturing costs.

By the end of the module, you’ll be prepared to recognize the key decision-making methods as they relate to costs and understand why these distinctions are foundational for accountants and management.

涵盖的内容

4个视频 2篇阅读材料 1个作业

Allocating Costs • 8分钟

Budgeting Concepts • 8分钟

Assigning Costs to Cost Objects • 9分钟

Manufacturing Costs • 8分钟

Cost Allocations • 20分钟

Manufacturing Costs • 15分钟

Practice Assessment: Module 2 • 20分钟

In this module, you’ll explore the primary concepts behind cost accounting.

You’ll examine how cost accounting differs from some of the broader features of managerial accounting, common cost behaviors, different types of cost structures and how cost-volume-profit analysis is utilized.

By the end of the module, you’ll be prepared to and understand why these distinctions are foundational for accountants and business advisors.

涵盖的内容

4个视频 2篇阅读材料 1个作业

Cost Accounting Overview • 7分钟

Cost Behaviors • 8分钟

Cost-Volume-Profit (CVP) Analysis • 6分钟

Job Costing Vs. Process Costing • 7分钟

Exploring Cost Behaviors • 15分钟

Costing Structures • 15分钟

Practice Assessment: Module 3 • 20分钟

This final module brings everything together.You’ll review key concepts from the course and apply what you’ve learned to real-world business situations.

By stepping back and looking managerial and cost accounting concepts, you’ll strengthen your ability to analyze how managerial and cost accounting influence the quality of decisions made by business leaders—skills that are essential for accountants and business professionals alike.

涵盖的内容

1个视频 2篇阅读材料 1个作业

Course Wrap-Up • 3分钟

Review: Course Concepts • 5分钟

Congratulations and What's Next • 1分钟

Graded Assessment: Course • 40分钟

获得职业证书

将此证书添加到您的 LinkedIn 个人资料、简历或履历中。

在社交媒体和绩效考核中分享。

位教师

提供方

从 Finance 浏览更多内容

U University of California, Santa Barbara Economics of Markets, Government, and Nonprofits 课程

U University of California, Santa Barbara Taxation Concepts 课程

人们为什么选择 Coursera 来帮助自己实现职业发展

Felipe M.

Jennifer J.

Larry W.

Chaitanya A.

是什么让您今天来到 Coursera？

开始我的职业生涯

改变我的职业生涯

在我目前的岗位上成长

拓展工作外领域

通过订阅解锁 10,000 多门课程的访问权限 开始试用

通过在线学位推动您的职业生涯 获取世界一流大学的学位 - 100% 在线 探索学位

加入全球超过 4,700 家选择 Coursera for Business 的公司 了解更多

常见问题

Does this course qualify me for CPA licensure?

This course is part of a CPA Licensure Preparation series and is designed to support learning and exam readiness.Completing this course does not by itself qualify you for CPA licensure or guarantee eligibility to sit for the CPA Exam.

CPA licensure requirements vary by state and are determined by individual state boards of accountancy.Learners should consult their state board to confirm education and exam requirements.

When will I have access to the lectures and assignments?

To access course materials, assignments, and earn a Certificate, you'll need to purchase the Certificate experience when you enroll in a course.Eligible learners may also have the option to start with a Free Trial.Some courses may also offer a Full Course, No Certificate option.

This lets you access course materials, submit required assessments, and receive a final grade, but you won't be able to earn or purchase a Certificate.

What will I get if I subscribe to this Specialization?

When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work.

Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.

Is financial aid available?

Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.

更多问题

提供助学金， 了解详情