Learn how to use management accounting tools to make smarter business decisions. Build practical skills in cost analysis, inventory management, and profitability optimization used in real-world organizations.
Management Accounting & Cost Optimization
您将学到什么
Apply management accounting tools for cost control and decision-making.
Analyze inventory using EOQ, safety stock, and reorder techniques.
Use CVP and data analysis to improve profitability and efficiency.
要了解的详细信息
可分享的证书
添加到您的领英档案
最近已更新！
May 2026
作业
40 项作业
授课语言：英语（English）
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
本课程是 Cost Accounting and Profit Optimization 专项课程 专项课程的一部分
在注册此课程时，您还会同时注册此专项课程。
- 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10个模块
This module introduces the fundamental principles of management accounting and its role in supporting internal decision-making. Learners explore the purpose of managerial accounting, its difference from financial accounting, and how inventory concepts form the basis of cost management and operational efficiency.
涵盖的内容
10个视频4个作业
10个视频•总计46分钟
- Introduction to Management Accounting•4分钟
- Inventory Types•7分钟
- Cyclic Inventory•4分钟
- Inventory Costs•9分钟
- Total Costs Example•5分钟
- Total Inventory Cost Curve•2分钟
- Economic Order Quantity Model•4分钟
- Economic Order Quantity Example•4分钟
- Safety Stock and Reorder Point•4分钟
- Safety Stock and Reorder Point Example•3分钟
4个作业•总计60分钟
- Foundations of Management Accounting•30分钟
- Introduction to Managerial Accounting•10分钟
- Understanding Inventory Costs•10分钟
- Economic Order Quantity Basics•10分钟
This module focuses on the different types of inventory costs and how they affect inventory management decisions. Learners analyze holding, ordering, and total inventory costs and understand how businesses evaluate cost trade-offs when managing stock levels.
涵盖的内容
10个视频4个作业
10个视频•总计53分钟
- Effect of Inflation•5分钟
- ABC Inventory Analysis•3分钟
- ABC Inventory Analysis Continues•7分钟
- More on ABC Inventory Analysis•6分钟
- Managing Derived-Demand Inventories•5分钟
- Inventory Management Techniques•8分钟
- Problem on Production Lot Size Model•2分钟
- Solving Using Lot Size Model•5分钟
- Calculating on Production Lot Size Model•6分钟
- Calculating Optmal Order Quantity•7分钟
4个作业•总计60分钟
- Inventory Costs and Ordering Decisions•30分钟
- Managing Inventory Value•10分钟
- Advanced ABC Techniques•10分钟
- Advanced ABC Techniques•10分钟
This module explores the Economic Order Quantity (EOQ) model and its application in determining optimal inventory levels. Learners analyze EOQ calculations, safety stock, reorder points, and the impact of inflation on inventory management strategies.
涵盖的内容
10个视频4个作业
10个视频•总计63分钟
- Calculating Using Economic Model•3分钟
- Assumptions of Order Quantity•4分钟
- Quantity Discount Model•2分钟
- Economic Order Quantity•7分钟
- Quantity Discount Example•6分钟
- Calculating Total Cost For Quantity•8分钟
- Calulating Overall Cost•6分钟
- Overview on Quantity Discount•5分钟
- Example of Interval Data•12分钟
- Constucting a Frequency Distribution•10分钟
4个作业•总计60分钟
- Economic Order Quantity and Reorder Decisions•30分钟
- Economic Order Models•10分钟
- Quantity Discount Applications•10分钟
- Evaluating Cost Impact•10分钟
This module introduces ABC inventory analysis and data classification techniques used in inventory control. Learners study how organizations prioritize inventory items based on value and demand patterns while exploring derived demand and inventory management strategies.
涵盖的内容
10个视频4个作业
10个视频•总计72分钟
- Formula Used in Frequency Distribution•2分钟
- Displaying Data in Histogram•11分钟
- Formula for Number of Classes•10分钟
- Count IF Functions•13分钟
- Absence Data in Histogram•7分钟
- Components of Frequency Distribution•6分钟
- Quantity Discounts Example•8分钟
- Determining Order Quantity•10分钟
- Pricing Schedule•2分钟
- Time Between Orders•4分钟
4个作业•总计60分钟
- Data Organization and Frequency Distribution•30分钟
- Understanding Data Distribution•10分钟
- Excel and Data Tools•10分钟
- Quantity Discount Data Analysis•10分钟
This module examines advanced inventory models including production lot size models and quantity discount models. Learners evaluate how businesses determine optimal order quantities while considering pricing discounts and production constraints.
涵盖的内容
10个视频4个作业
10个视频•总计64分钟
- Economic Quantity Order Model•2分钟
- Understanding Cost Volume Relationship•6分钟
- Variable Cost using Excel•11分钟
- Fixed and Variable Components•7分钟
- Estimating Cost Volume Relationship•5分钟
- Calculating Voume and Cost•10分钟
- Determining Strength of Linear•5分钟
- Measures of Linear Relationship•5分钟
- Co Effecient of Co Relation•6分钟
- Values of Co Variance•7分钟
4个作业•总计60分钟
- Cost–Volume Relationships•30分钟
- Cost Volume Foundations•10分钟
- Cost Structure Components•10分钟
- Linear Relationships in Costing•10分钟
This module focuses on organizing and analyzing operational data using statistical methods. Learners construct frequency distributions, analyze interval data, and use spreadsheet tools to interpret business data effectively.
涵盖的内容
10个视频4个作业
10个视频•总计92分钟
- Drawback of Co Efficient•5分钟
- Calculating the Co Variance•12分钟
- Formula for Co Efficient•10分钟
- Calculating for Two Variables•12分钟
- Estimation of Costs•7分钟
- Coeffecient of Correlation•7分钟
- Coeffecient of Determination•12分钟
- Calculating Unexplained Variation•10分钟
- Example on Coeffecient of Determination•10分钟
- Relationship of Unit Cost to Volume•8分钟
4个作业•总计60分钟
- Correlation and Cost Estimation•30分钟
- Understanding Correlation•10分钟
- Analyzing Variable Relationships•10分钟
- Determination and Variation•10分钟
This module introduces cost behavior concepts and explains how costs change with activity levels. Learners analyze variable and fixed costs and apply statistical tools to estimate cost-volume relationships.
涵盖的内容
10个视频4个作业
10个视频•总计91分钟
- Calculating Unit Cost for Value•11分钟
- Variable for Fixed Units•11分钟
- Analysis on Fix and Variable Cost•11分钟
- Understanding Contribution Margin•12分钟
- Calculating Average Profit per Unit•10分钟
- Cost Volume Relationship•6分钟
- Graphical Representation of Cost Structure•10分钟
- Break Even Analysis Problem•3分钟
- Resolving the Break Even Analysis Problem•10分钟
- Resolving the Break Even Analysis Problem Continues•6分钟
4个作业•总计60分钟
- Unit Cost and Contribution Analysis•30分钟
- Unit Cost Analysis•10分钟
- Contribution Margin Concepts•10分钟
- Visualizing Cost Behavior•10分钟
This module examines statistical tools used to estimate cost relationships in management accounting. Learners analyze correlation, covariance, and coefficient of determination to evaluate cost behavior and forecasting accuracy.
涵盖的内容
10个视频4个作业
10个视频•总计68分钟
- Calculating the Break Even Point•8分钟
- Calculating Income before Taxes•6分钟
- Calculating the Volume•11分钟
- Fixed and the Variable Cost•8分钟
- Total Cost and Fixed Cost•3分钟
- Calculating Unit Fixed Cost•3分钟
- Process Selection with Break Even Analysis•8分钟
- Evaluating Total Profit for Process•7分钟
- Plotting the Total Cost and Total Revenue•4分钟
- Calculating the Point of Indifference•10分钟
4个作业•总计60分钟
- Break-Even Analysis and Process Comparison•30分钟
- Break-Even Calculations•10分钟
- Cost Components in Break-Even Analysis•10分钟
- Process Selection Decisions•10分钟
This module explores cost-volume-profit (CVP) analysis and break-even concepts used in managerial decision-making. Learners analyze contribution margin, profit relationships, and graphical cost structures to evaluate business performance.
涵盖的内容
12个视频4个作业
12个视频•总计96分钟
- How to Select the Best Process•12分钟
- Alternative between Variable Cost•12分钟
- Process Selection with BEA•6分钟
- Calculating the Profit growth•7分钟
- Plotting the total cost and revenue•4分钟
- Calculating point of indifference•9分钟
- Selecting the best process•11分钟
- Total cost of process•10分钟
- Learning about Contribution Profitgraph•8分钟
- Unit selling price and Volume•6分钟
- Present and New profit line•6分钟
- Calculating the new profit line•6分钟
4个作业•总计60分钟
- Profit Analysis and Process Selection•30分钟
- Choosing the Best Process•10分钟
- Profit and Revenue Visualization•10分钟
- Contribution Profit Graphs•10分钟
This module focuses on strategic applications of management accounting in business decisions. Learners analyze product mix decisions, process selection strategies, profit optimization, and managerial decision-making frameworks.
涵盖的内容
12个视频4个作业
12个视频•总计94分钟
- Evaluating the unit selling price•12分钟
- Improving profit performance•4分钟
- Improving profit performance•4分钟
- Product Mix Example•9分钟
- Uses and Limitations •8分钟
- Contribution Margin Percentage•5分钟
- Profit After Taxes•10分钟
- Individual Contribution Margin•6分钟
- Actual Sale Value•12分钟
- Cost Management Accounting•9分钟
- Managerial Decision Making•7分钟
- Net Operating Loss•7分钟
4个作业•总计60分钟
- Strategic Profit Decisions and Managerial Accounting•30分钟
- Improving Profit Performance•10分钟
- Contribution and Sales Analysis•10分钟
- Managerial Decision Making•10分钟
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。
位教师
提供方
提供方
EDUCBA
Welcome to EDUCBA, a place where knowledge is limitless! We provide a wide selection of instructive and engaging programmes designed to empower students of all ages and experiences. From the convenience of your home, start a revolutionary educational experience with our cutting-edge technologies courses and experienced instructors.
从 Finance 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.
自 2018开始学习的学生
''能够按照自己的速度和节奏学习课程是一次很棒的经历。只要符合自己的时间表和心情，我就可以学习。'
Jennifer J.
自 2020开始学习的学生
''我直接将从课程中学到的概念和技能应用到一个令人兴奋的新工作项目中。'
Larry W.
自 2021开始学习的学生
''如果我的大学不提供我需要的主题课程，Coursera 便是最好的去处之一。'
Chaitanya A.
''学习不仅仅是在工作中做的更好：它远不止于此。Coursera 让我无限制地学习。'
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，