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Financial Analysis of Scenarios and Decisions · LearnSpace
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Financial Analysis of Scenarios and Decisions

Курс от University of Illinois Urbana-Champaign
Начальный≈ 17.1 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This course focuses on adopting and implementing a financially analytic mindset when engaged in organizational decision-making and scenario analysis. The course begins with an overview of the "internal" perspective of the organization, in which you will learn fundamental concepts, including the importance of how cost information is organized for different decision scenarios. You will then learn about scenario analysis, including cost-volume-profit analysis and other fundamental concepts that help facilitate financial organizational decision-making. Next, you will learn about planning and budgeting, a key function that allows organizations to identify and allocate resources necessary to achieve organizational goals. You will then learn how to assess actual performance against these budgets using variance analysis. Finally, you will learn about the organization’s performance measurement, evaluation, and compensation system. Specifically, you will learn about the advantages and disadvantages of common financial performance measures and understand how an organization uses non-financial performance measures within its strategic performance measurement system to complement the financial perspective.

Навыки, которые вы освоите

Management AccountingCost AccountingBudgetingVariance AnalysisFinancial AnalysisReturn On InvestmentFinancial AcumenPlanningOperating BudgetCost ManagementBudget ManagementGeneral AccountingCost ControlOperational Performance ManagementPerformance MetricCost Benefit AnalysisData AnalysisPerformance MeasurementFinancial DataPerformance Management

Программа курса

4 модулей · 83 учебных материалов

01Course Introduction and Module 1: Accounting Using an Internal Perspective33 материалов

Course Introduction

SyllabusЧтениеGlossary ЧтениеOrientation QuizЗаданиеAbout the Discussion ForumsЧтение

Учитесь у экспертов

Gies College of Business, University of Illinois

Преподаватель курса

Financial Analysis of Scenarios and Decisions
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Обучение откроется на Coursera
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Обучение на Coursera

≈ 17.1 ч

4 модулей

Язык: Английский

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

Часть программы вашего университета
Updating Your ProfileЧтение
Getting to Know Your ClassmatesОбсуждение
Meet Professor Nerissa BrownВидео
Meet Professor Gary HechtВидео

Module 1 Information

Module 1 OverviewЧтениеModule 1 ReadingsЧтениеModule 1 IntroductionВидео

Lesson 1-1: Background and Fundamental Concepts

What is Managerial Accounting?ВидеоThe Differences Between Financial and Managerial AccountingВидеоContemporary IssuesВидеоLesson 1.1 Practice QuizЗадание

Lesson 1-2: Cost Frameworks

Learning Objectives and TerminologyВидеоCost Framework 1 - ObjectsВидеоCost Framework 2 - BehaviorВидеоCost Framework 3 - Behavior ExampleВидеоLesson 1.2 Practice QuizЗадание

Lesson 1-3: Scenario Analysis

Learning Objectives and Cost-Volume-Profit Analysis IntroВидеоCost-Volume-Profit Analysis ExampleВидеоLesson 1.3 Practice Quiz #1ЗаданиеCost-Volume-Profit Analysis Multiple ProductsВидеоLesson 1.3 Practice Quiz #2ЗаданиеFundamental ConceptsВидеоSunk CostsВидеоOpportunity CostsВидеоCommon MistakesВидеоLesson 1.3 Practice Quiz #3Задание

Module 1 Graded Assessments

Fundamental Concepts and Cost Frameworks Conceptual QuizЗаданиеScenario Analysis Conceptual QuizЗаданиеScenario Analysis Quantitative QuizЗадание
02Module 2: Planning and Budgeting18 материалов

Module 2 Information

Module 2 OverviewЧтениеModule 2 ReadingsЧтениеModule 2 IntroductionВидео

Lesson 2-1: Operational Budgeting

Basic TerminologyВидеоImplicationsВидеоMaster Budget OverviewВидеоSales BudgetВидеоProduction BudgetВидеоComponent BudgetВидеоBudgeting Income StatementВидеоLesson 2.1 Practice QuizЗадание

Lesson 2-2: Additional Budgets

Financing Budget OverviewВидеоCash Budget - 1ВидеоCash Budget - 2ВидеоCash Budget - 3ВидеоLesson 2.2 Practice QuizЗадание

Module 2 Graded Quizzes

Budgeting for Planning and Control Conceptual QuizЗаданиеBudgeting for Planning and Control Quantitative Analysis QuizЗадание
03Module 3: Variance Analysis17 материалов

Module 3 Information

Module 3 OverviewЧтениеModule 3 ReadingsЧтениеModule 3 IntroductionВидео

Lesson 3-1: Cost Variances

Fundamentals and ConceptsВидеоCost Variance ClassificationВидеоCauses of VarianceВидеоLesson 3-1.1 Practice QuizЗаданиеAn Example Scenario and Direct Materials VariancesВидеоDirect Labor VariancesВидеоVariable Overhead VariancesВидеоFixed Overhead VariancesВидеоLesson 3-1.2 Practice QuizЗадание

Lesson 3-2: Revenue Variances

General FrameworkВидеоAn Example ScenarioВидеоLesson 3-2 Practice QuizЗадание

Module 3 Graded Quizzes

Standard Costing and Variance Analysis Conceptual QuizЗаданиеStandard Costing and Variance Analysis Quantitative AnalisysQuizЗадание
04Module 4: Performance Measurement and Evaluation15 материалов

Module 4 Information

Module 4 OverviewЧтениеModule 4 ReadingsЧтениеModule 4 IntroductionВидео

Lesson 4-1: Decentralization and Financial Performance Measurement

Fundamentals and ConceptsВидеоWhy is Financial Performance Important?ВидеоReturn on InvestmentВидеоThe Underinvestment ProblemВидеоResidual IncomeВидеоLesson 4-1 Practice QuizЗадание

Lesson 4-2: Non-Financial Performance Measurement

Non-Financial MeasuresВидеоStrategic Performance Measurement SystemsВидеоPerformance Measurement IssuesВидеоSubjective Performance EvaluationВидеоLesson 4-2 Practice QuizЗадание

Module 4 Graded Quizzes

Performance Measurement and Evaluation QuizЗадание