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  • 단국대학교
  • Stewart Christopher Robert
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  • 주제분류
    사회과학 >경영ㆍ경제 >회계학
  • 강의학기
    2014년 2학기
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    3,988
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The objective of this course is to provide the student with an understanding of the connection between managerial and financial accounting. Students will learn about the needs of accounting information as they apply to business and management decision-making. The course is comprised of four parts. In the first part, students will learn about the basic framework of managerial accounting. The course moves to the second part, in which we will focus on short-term planning and control. It is in this section where topics such as C-V-P analysis will be covered, as well as budgeting and decision-making in the short-term In the third part of this course, we expand on the costing, budgeting, and decision-making theories and applications but we now apply them to long-term planning and control. Lastly, the course will cover cost accounting systems. At the end of the course, the students should be well-equipped to apply the course material to real-world business-making decisions.
* Introduction to the course; and begin with chapter 1 from the textbook
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1. 비디오 * Introduction to the course; and begin with chapter 1 from the textbook Learn about the function of managerial accounting; how to take accounting information and make business decisions; costs, benefits, and value URL
2. 비디오 * How to identify and estimate costs and benefits; chapter 2 from the textbook Measuring benefits and costs; concept of controllability, relevance, incremental costs and benefits, variability and traceability, direct and indirect costs and benefits URL
3. 비디오 * Cost flows and terminology; chapter 3 from the textbook Identifying product and period costs; fixed and variable costs; inventory equation for a merchandising and manufacturing company URL
4. 비디오 * How to allocate costs from chapter 3; introduction to the concept of contribution margin Begin to convert income statement to contribution margin statement for decision-making purposes URL
5. 비디오 * Contribution margin statements; chapter 4 Identifying variable and fixed costs using various methods; URL
6. 비디오 * Cost-Volume-Profit (CVP) Analysis; chapter 5 Begin to use the profit equation to find breakeven revenues, breakeven volumes, target profits, and using CVP to choose between options URL
7. 비디오 * CVP Analysis (continued from previous week) Short-term decision making using CVP analysis URL
8. 비디오 * Short-term Decision Making; chapter 6 from the textbook Capacity decisions given fluctuating demand: making a supply decision; trying to macth supply with demand; allocating scarce resources such as manufacturing time URL
9. 비디오 * Creating operatinal budgets; chapter 7 from the textbook Step-by-step detailed budget creation; creating the revenue budget, production budget, cash budget URL
10. 비디오 * Creating a cash budget; continue chapter 7 Practice problems from chapter 7, which include creating a budget; developing a cash budgets by considering cash inflows and outflows URL
11. 비디오 * Budgetary control and variance analysis; chapter 8 from the textbook Comparing the budget to actual results and analyzing the variances; Creating the "flexible" budget to better understand why there are variances URL
12. 비디오 * Costs allocations; chapter 9 from the textbook Allocating fixed costs when making long-term decisions URL

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