Este curso forma parte de Programa especializado: Gestión de la cadena de valor

4.7
estrellas
581 calificaciones

93 %

Gary Hecht, Ph.D.

24.424 ya inscrito

Ofrecido Por

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Programa especializado: Gestión de la cadena de valorUniversidad de Illinois en Urbana-Champaign

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In this course, you will explore how to use accounting to allocate resources and incentivize manager and employee behaviors with these resources. You will also learn how financial and non-financial accounting information facilitates strategic performance measurement and how to integrate this information to continuously improve strategy.
You will be able to: 

• Understand the role of managerial accounting information and use it to avoid common pitfalls in business decisions 
• Understand the iterative and interrelated nature of budgeting and apply the key components to preparing a master budget 
• Evaluate capital investments via a variety of measures 
• Calculate, interpret, and investigate variances 
• Understand decentralization and its advantages and disadvantages 
• Communicate the role of non-financial measures and strategic performance measurement systems 
• Compute and interpret financial performance measures and identify associate issues 

This course is part of Gies College of Business’ suite of online programs, including the iMBA and iMSM. Learn more about admission into these programs and explore how your Coursera work can be leveraged if accepted into a degree program at https://degrees.giesbusiness.illinois.edu/idegrees/.

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100 % en línea

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Curso 2 de 7 en

Programa especializado: Gestión de la cadena de valor

Aprox. 25 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Habilidades que obtendrás

Accounting
Cost
Investment
Analysis Of Variance (ANOVA)

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Certificado para compartir

Obtén un certificado al finalizar

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Curso 2 de 7 en

Programa especializado: Gestión de la cadena de valor

Aprox. 25 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Instructor

Calificación del instructor

4,7/5 (68 calificaciones)

Gary Hecht, Ph.D.

Associate Professor of Accountancy

Department of Accountancy, College of Business

96.948 alumnos

9 cursos

Ofrecido por

Universidad de Illinois en Urbana-Champaign

Comienza a trabajar para obtener tu título

Este curso forma parte de un programa de grado en línea ofrecido por Universidad de Illinois en Urbana-Champaign. Si solicitas créditos de un curso sin título de grado a través de la universidad y lo completas en línea, cuenta como horas de crédito para un programa de grado en Illinois. Todo lo que tienes que hacer es solicitarlo a través de la universidad.

Master of Business Administration (iMBA)

Universidad de Illinois en Urbana-Champaign

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Programa - Qué aprenderás en este curso

Calificación del contenido93%(3,080 calificaciones)

Semana

Semana 1

7 horas para completar

Course Overview and Relevant Information for Decision Making

In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. Decisions are at the heart of all organizations. In this module, you will also explore the nature and role of relevant information in common business decisions, and how such information facilitates these decisions and helps managers and employees avoid common pitfalls. You will also consider how the financial perspective adopted by accountants complements other, qualitative perspectives.

7 horas para completar

18 videos (Total 54 minutos), 8 lecturas, 7 cuestionarios

18 videos

Welcome and Course Overview2m

Learn on Your Terms30s

Fundamental Concepts2m

Sunk Costs3m

Opportunity Costs3m

Common Mistakes2m

What We've Learned in Lesson 1.144s

Learning Objectives and Overview1m

Keep or Drop a Product Line6m

Make or Buy8m

Replace or Retain Equipment6m

Additional Considerations2m

What We've Learned in Lesson 1.237s

Learning Objectives and Overview1m

Sell "As-Is" or Process Further4m

Accepting a Special Order7m

What We've Learned in Lesson 1.340s

Module 1 Review39s

8 lecturas

Syllabus10m

About this Course: Ratings and Reviews10m

About the Discussion Forums10m

Glossary10m

Getting to Know Your Classmates10m

Learn More About Flexible Learning Paths10m

Module 1 Overview10m

Module 1 Readings1h 20m

6 ejercicios de práctica

Orientation Quiz30m

Lesson 1.1 Practice Quiz30m

Lesson 1.2 Practice Quiz30m

Lesson 1.3 Practice Quiz30m

Relevant Information for Decision Making: Conceptual Quiz30m

Relevant Information for Decision Making: Quantitative Analysis Quiz30m

Semana

Semana 2

7 horas para completar

Standard Costing and Variance Analysis

After establishing goals, setting targets, and the budget, upper management uses variance analysis to compare, assess, and investigate differences between actual and expected performance. In this module, you will learn how upper management uses variance analysis to motivate and monitor managers and employees, how to perform variance analysis on any aspect of the organization, and ultimately understand the power of this important tool for planning and control.

7 horas para completar

13 videos (Total 76 minutos), 2 lecturas, 6 cuestionarios

13 videos

Fundamentals and Concepts6m

Cost Variance Classification and General Framework10m

Causes of Variances5m

An Example Scenario and Direct Materials Variances12m

Direct Labor Variances7m

Variable Overhead Variances3m

Fixed Cost Variances5m

Production Volume Variances5m

What We've Learned in Lesson 2.21m

Fundamentals and General Framework6m

An Example Scenario11m

What We've Learned in Lesson 2.335s

Module 2 Review45s

2 lecturas

Module 2 Overview10m

Module 2 Readings2h

5 ejercicios de práctica

Lesson 2.1 Practice Quiz30m

Lesson 2.2 Practice Quiz30m

Lesson 2.3 Practice Quiz30m

Standard Costing and Variance Analysis: Conceptual Quiz30m

Standard Costing and Variance Analysis: Quantitative Analysis Quiz30m

Semana

Semana 3

3 horas para completar

Performance Measurement and Evaluation

Accountants help implement, communicate, and evolve organizational strategy via the information they provide to owners, managers, and employees. Specifically, they help plan, monitor, and control decisions via the performance measurement, evaluation, and compensation system. In this module, you will explore many aspects of this important system, including decentralization, financial and non-financial performance measurement, strategic performance measurement systems, and subjective performance evaluation.

3 horas para completar

13 videos (Total 60 minutos), 2 lecturas, 4 cuestionarios

13 videos

Fundamentals and Concepts8m

What We've Learned in Lesson 3.148s

Why is Financial Performance Measurement Important?4m

Return on Investment4m

The Underinvestment Problem8m

Residual Income5m

What We've Learned in Lesson 3.243s

Non-Financial Measures4m

Strategic Performance Measurement Systems8m

Performance Measurement Issues7m

Subjective Performance Evaluation4m

What We've Learned in Lesson 3.355s

Module 3 Review39s

2 lecturas

Module 3 Overview10m

Module 3 Readings10m

4 ejercicios de práctica

Lesson 3.1 Practice Quiz30m

Lesson 3.2 Practice Quiz30m

Lesson 3.3 Practice Quiz30m

Performance Measurement and Evaluation Quiz30m

Semana

Semana 4

7 horas para completar

Budgeting for Planning and Control

At the heart of an organization’s planning and control function is its budget. In this module, you will explore the purpose of budgeting, the role of managers and employees in budgeting, and related implications. You will also develop an organization’s budget, ultimately understanding the iterative nature among the budget’s key components: the operations, financing, and capital investments budgets.

7 horas para completar

26 videos (Total 85 minutos), 4 lecturas, 6 cuestionarios

26 videos

Fundamental Concepts1m

Basic Terminology3m

Implications2m

What We've Learned in Lesson 4.133s

Master Budget Overview1m

Sales Budget2m

Production Budget3m

Component Budgets11m

Budgeted Income Statement3m

What We've Learned in Lesson 4.250s

Financing Budget Overview1m

Cash Budget - 13m

Cash Budget - 24m

Cash Budget - 36m

Extending the Example2m

What We've Learned in Lesson 4.332s

Capital Budgeting Overview1m

Example Scenario4m

Payback4m

Accounting Rate of Return3m

Time Horizon and Implications4m

Discounted Cash Flow and Net Present Value7m

Internal Rate of Return5m

What We've Learned in Lesson 4.441s

Module 4 Review38s

Gies Online Programs3m

4 lecturas

Module 4 Overview10m

Module 4 Readings2h

Congratulations!10m

Get Your Course Certificate10m

6 ejercicios de práctica

Lesson 4.1 Practice Quiz30m

Lesson 4.2 Practice Quiz30m

Lesson 4.3 Practice Quiz30m

Lesson 4.4 Practice Quiz30m

Budgeting for Planning and Control: Conceptual Quiz30m

Budgeting for Planning and Control: Quantitative Analysis Quiz30m

Reseñas

4.7

92 reseña

5 stars
78,14 %
4 stars
16,86 %
3 stars
2,75 %
2 stars
0,86 %
1 star
1,37 %

Principales reseñas sobre MANAGERIAL ACCOUNTING: TOOLS FOR FACILITATING AND GUIDING BUSINESS DECISIONS

por BH27 de feb. de 2021

A very good entry-level course, especialy useful for people from a non-accounting background.

por AA12 de jun. de 2022

manager accounting tools for facilitating and guiding business decisions cour certificate

por DK3 de nov. de 2017

Professor Hecht was thorough and broke down all aspects of the course work. The knowledge gained from this course will assist across all fields.

por CP20 de ago. de 2022

Professor Hecht is Cool, Calm and Collective when delivering this course. It was a great review of past Management Accounting courses and provided some new learning on Capital Budgets

Ver todas las reseñas

Acerca de Programa especializado: Gestión de la cadena de valor

The purpose of organizations is to produce and deliver goods and services of value to customers while generating a surplus for owners. Value chain management focuses on understanding what different customers value, measuring inputs and outputs to assess value, and generating higher value for customers and surpluses for organizations.

In this specialization, you will gain competencies that are critical for managers in any functional area. You will learn to create, model, analyze, and maximize value in accounting, operations, and marketing. This specialization is part of Gies College of Business’ suite of online programs, including the iMBA and iMSM. Learn more about admission into these programs and explore how your Coursera work can be leveraged if accepted into a degree program here.

Preguntas Frecuentes

¿Cuándo podré acceder a las lecciones y tareas?
El acceso a las clases y las asignaciones depende del tipo de inscripción que tengas. Si tomas un curso en modo de oyente, verás la mayoría de los materiales del curso en forma gratuita. Para acceder a asignaciones calificadas y obtener un certificado, deberás comprar la experiencia de Certificado, ya sea durante o después de participar como oyente. Si no ves la opción de oyente:
es posible que el curso no ofrezca la opción de participar como oyente. En cambio, puedes intentar con una Prueba gratis o postularte para recibir ayuda económica.
Es posible que el curso ofrezca la opción 'Curso completo, sin certificado'. Esta opción te permite ver todos los materiales del curso, enviar las evaluaciones requeridas y obtener una calificación final. También significa que no podrás comprar una experiencia de Certificado.
¿Qué recibiré si me suscribo a este Programa especializado?
Cuando te inscribes en un curso, obtienes acceso a todos los cursos que forman parte del Programa especializado y te darán un Certificado cuando completes el trabajo. Se añadirá tu Certificado electrónico a la página Logros. Desde allí, puedes imprimir tu Certificado o añadirlo a tu perfil de LinkedIn. Si solo quieres leer y visualizar el contenido del curso, puedes auditar el curso sin costo.
¿Hay ayuda económica disponible?
Sí. En ciertos programas de aprendizaje, puedes postularte para recibir ayuda económica o una beca en caso de no poder costear los gastos de la tarifa de inscripción. Si hay ayuda económica o becas disponibles para tu selección de programa de aprendizaje, verás un enlace para postularte en la página de descripción.

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Managerial Accounting: Tools for Facilitating and Guiding Business Decisions

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Habilidades que obtendrás