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Cost Accounting: Decision Making · LearnSpace
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Cost Accounting: Decision Making

Курс от Technical University of Munich (TUM)
Средний≈ 8.2 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

In the third course, you will learn how to use information from cost accounting to improve managerial decision-making. We discuss business decisions and suggest how cost information can support them best. For example, how will costs change if managers adjust cost drivers? How many units do companies need to sell in order to avoid losses or to achieve a targeted profit? How can managers improve pricing or product programs with information from cost accounting?

Навыки, которые вы освоите

Cost AccountingCost EstimationManagement AccountingCapacity PlanningForecastingCost Benefit AnalysisCost ControlDecision MakingCapacity ManagementOperating CostStrategic Decision-MakingAccountingProfit and Loss (P&L) ManagementCost ManagementProduct Assortment

Программа курса

3 модулей · 64 учебных материалов

01Cost functions and determining how costs behave21 материалов

Welcome to Cost Accounting - Decision Making

Course OverviewЧтениеIntroduction to the Technical University of Munich ВидеоIntroduce yourself!ЧтениеLecture slides for this courseЧтение

Identifying typical cost functions

Учитесь у экспертов

Gunther Friedl

Prof. Dr.

Marcus Witter

M.Sc.

Peter Schaefer

Dr.

Eline Schoonjans

M. Sc.

Cost Accounting: Decision Making
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≈ 8.2 ч

3 модулей

Язык: Английский

Субтитры: Арабский, Французский, Украинский, Китайский (Китай), Греческий, Итальянский, Бразильский португальский, Вьетнамский, Нидерландский, Корейский, Немецкий, Русский, Тайский, Индонезийский, Шведский, Турецкий, Испанский, Хинди, Японский, Казахский, Польский

Часть программы вашего университета
Elementary cost functionsВидео
Combinations of elementary cost functionsВидео
Identification of cost-behavior patternsPLUGIN
Outlook: How to apply ‘sticky costs’ in advisory servicesЧтение
Cost function, cost drivers, and the time horizonВидео
Test your understandingPLUGIN
Identifying typical cost functionsЗадание

Determining cost functions

Simplifying cost functions and the relevant rangeВидеоAnalytical methodsВидеоStatistical methodsВидеоPractical example: Statistical cost determination in a hospitalЧтениеDeriving and visualizing cost functions in ExcelЧтениеDetermining cost functionsЗадание

Documenting cost forecasts

Documenting cost forecastsВидеоCalculating planned cost-allocation ratesЗадание

Learning Assessment

Statistical methods for determining cost functionsЗаданиеDocumenting cost forecasts for varying capacity levelsЗадание
02Cost-volume profit analysis21 материалов

Introduction to cost-volume profit analysis

Objectives of cost-volume profit analysisВидеоIntroduction to cost-volume profit analysisЗадание

Cost-volume profit analyses (CVPA)

CVPA for a single productВидеоCVPA for a single productЗаданиеConsidering target profits in CVPA ВидеоCVPA and target profitsЗаданиеCost-volume profit analyses for multiple productsВидеоCost-volume profit analyses with a constant sales mixВидеоCVPA for multiple productsЗаданиеAssumptions of cost-volume profit analysisВидеоCost-volume profit analysisЗадание

Considering uncertainty in CVPA

Sensitivity analysisВидеоMargin of safety percentageВидеоCVPA with uncertain input parametersЗаданиеCase study: RFID labels Задание

CVPA and cost-structure flexibility

Insourcing versus outsourcingВидеоCVPA and cost-structure flexibilityЗаданиеOperating leverageЧтениеTest your understandingPLUGIN

Learning Assessment

Repeat CVPAЗаданиеCVPA in a company with two productsЗадание
03Cost and revenue information for operative decisions22 материалов

The decision making process for operative decisions

The decision making processВидеоPlanning objects, horizon, objectives and constraintsВидеоQuantitative and qualitative informationВидеоCharacteristics of decisions under uncertaintyВидеоThe decision making process for operative decisionsЗадание

Relevant costs of operative decisions

Requirements for information from accountingВидеоSunk costs, opportunity costs and operative decisionsВидеоDeep dive: Opportunity costs in medical treatmentsЧтениеOpportunity and sunk costsЗаданиеThe effects of using full-cost informationВидеоAbsorption costing and make-or-buy decisionsЧтение More on outsourcing and offshoringЧтение

Product mix decisions

Determining the optimal product mixВидеоChoosing the optimal product mixЗадание

Pricing decisions

Price setter vs. price takerВидеоBasics of pricing decisionsЗаданиеLower price limits for negotiations and tendersВидеоLong-term pricing decisionsВидеоTest your knowledge: Flash cards PLUGINPricing decisionsЗадание

Learning Assessment

Product-mix decision at Bryan's BakeryЗадание

Congratulations on completing one course of the Cost Accounting Specialization

What do I learn in the other courses of the Specialization?Чтение