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.
이 강좌는 Fundamentals of Accounting 전문 분야의 일부입니다.
Accounting for Business Decision Making: Measurement and Operational Decisions
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강의 계획 - 이 강좌에서 배울 내용
주
1완료하는 데 2시간 필요
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 quiz
4개의 읽기 자료
Syllabus15m
About the Discussion Forums10m
Updating Your Profile10m
Social Media10m
1개 연습문제
Orientation Quiz10m
완료하는 데 1시간 필요
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 (Total 14 min), 2 readings, 3 quizzes
7개의 동영상
1-1.2. Application and Extension3m
1-1.3. What We’ve Learned46
1-2.1. Overview of Managerial Accounting2m
1-2.2. Decision-Making Roles of Managerial Accounting1m
1-2.3. Application and Extension1m
1-2.4. What We’ve Learned34
2개의 읽기 자료
Module 1 Overview10m
Module 1 Readings20m
3개 연습문제
Lesson 1-1 Practice Quiz4m
Lesson 1-2 Practice Quiz4m
Module 1 Conceptual Quiz15m
주
2완료하는 데 2시간 필요
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 (Total 40 min), 2 readings, 3 quizzes
9개의 동영상
2-1.2. Application and Extension2m
2-1.3. What We’ve Learned52
2-2.1. Importance of Organizing Cost Information2m
2-2.2. Organizing Costs by Product8m
2-2.3. Further Refinements7m
2-2.4. Organizing Costs by Behavior8m
2-2.5. Application and Extension6m
2-2.6. What We’ve Learned1m
2개의 읽기 자료
Module 2 Overview10m
Module 2 Readings30m
3개 연습문제
Lesson 2-1 Practice Quiz6m
Lesson 2-2 Practice Quiz6m
Module 2 Conceptual Quiz30m
주
3완료하는 데 5시간 필요
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 (Total 31 min), 2 readings, 5 quizzes
8개의 동영상
3-1.2. Defining and Using Cost-Volume-Profit Analysis4m
3-1.3. Application and Extension6m
3-1.4. What We’ve Learned41
3-2.1. Interpreting CVP Analysis6m
3-2.2. Limitations of CVP Analysis2m
3-2.3. Application and Extension5m
3-2.4. What We’ve Learned42
2개의 읽기 자료
Module 3 Overview10m
Module 3 Readings40m
4개 연습문제
Lesson 3-1 Practice Quiz6m
Lesson 3-2 Practice Quiz6m
Module 3 Conceptual Quiz30m
Module 3 Quantitative Analysis Quiz30m
주
4완료하는 데 5시간 필요
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 (Total 50 min), 2 readings, 5 quizzes
9개의 동영상
4-1.2. Creating and Using Relevant Information3m
4-1.3. Application – Make or Buy?11m
4-1.4. Application – Manage Product Lines9m
4-1.5. What We’ve Learned41
4-2.1. Identify Common Sales Decisions2m
4-2.2. Application – Special Orders9m
4-2.3. Application – Sell Now, or Process Further?8m
4-2.4. What We’ve Learned35
2개의 읽기 자료
Module 4 Overview10m
Module 4 Readings40m
4개 연습문제
Lesson 4-1 Practice Quiz6m
Lesson 4-2 Practice Quiz6m
Module 4 Conceptual Quiz30m
Module 4 Quantitative Analysis Quiz30m
4.2
11개의 리뷰최상위 리뷰
This is very useful course to learn Business decision
강사
Gary Hecht, Ph.D.
Associate Professor of AccountancyDepartment of Accountancy, College of Business
일리노이대학교 어버너-섐페인캠퍼스 정보
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.
Fundamentals of Accounting 전문 분야 정보
Accounting is the “language of business.” Being able to understand this language allows individuals both inside and outside of an organization to join the “conversation” about how the organization is performing and how it can improve future performance. Financial accounting focuses on the reports that managers generate to provide interested external parties a summary of the firm’s financial position and operations. Managerial accounting focuses on the information and the analytical tools and techniques that help managers and employees make the right business decisions.
In this Specialization, you will learn the fundamentals of both of these purposes of accounting. More specifically, you will understand the financial statements that managers create, and be able to interpret and analyze these statements to assess the financial position of the organization. You will also identify and understand the nature, purpose, and importance of different types of decision-useful accounting information, and use analytical tools and techniques to use this information to make business decisions. Via the capstone, you will apply these fundamentals via the lens of a new business, creating a business plan, forecasts and budgets, and anticipated information needs for decisions made by you as owner and manager, your employees, and external parties such as future shareholders, creditors, and other constituents.
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