By completing this course, learners will be able to analyze relevant and non-relevant costs, evaluate opportunity costs, apply marginal costing techniques, interpret Cost–Volume–Profit (CVP) relationships, and assess complex managerial decisions using cost indifference and performance evaluation tools.

您将学到什么
Analyze relevant, non-relevant, and opportunity costs for effective managerial decisions.
Apply marginal costing and CVP analysis to evaluate profit, volume, and cost relationships.
Assess alternatives using cost indifference points and performance evaluation techniques.
要了解的详细信息

添加到您的领英档案
January 2026
19 项作业
了解顶级公司的员工如何掌握热门技能

积累特定领域的专业知识
- 向行业专家学习新概念
- 获得对主题或工具的基础理解
- 通过实践项目培养工作相关技能
- 获得可共享的职业证书

该课程共有5个模块
This module introduces the fundamentals of managerial decision making in cost accounting, focusing on how relevant cost information supports effective business decisions and performance evaluation.
涵盖的内容
6个视频4个作业
This module explores opportunity cost and key cost concepts, emphasizing their importance in economic decision making and short-term managerial planning.
涵盖的内容
6个视频4个作业
This module focuses on marginal costing techniques, highlighting how contribution analysis supports performance evaluation and short-term managerial decisions.
涵盖的内容
4个视频3个作业
This module examines Cost–Volume–Profit (CVP) analysis tools, including break-even and target profit analysis, to support effective profit planning and business risk assessment.
涵盖的内容
7个视频4个作业
This module integrates advanced costing tools such as CVP analysis, cost indifference analysis, and opportunity cost to support complex managerial decision making.
涵盖的内容
8个视频4个作业
获得职业证书
将此证书添加到您的 LinkedIn 个人资料、简历或履历中。在社交媒体和绩效考核中分享。
从 Business Essentials 浏览更多内容
人们为什么选择 Coursera 来帮助自己实现职业发展

Felipe M.

Jennifer J.

Larry W.

Chaitanya A.
常见问题
To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.
Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.
更多问题
提供助学金,








