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Apprenez de nouveaux concepts auprès d'experts du secteur
Acquérez une compréhension de base d'un sujet ou d'un outil
Développez des compétences professionnelles avec des projets pratiques
Obtenez un certificat professionnel partageable
Il y a 9 modules dans ce cours
Learners will develop the ability to analyze budgeting systems, apply forecasting and variance analysis techniques, evaluate performance management frameworks, and assess cost and profitability decisions using industry-relevant managerial accounting tools. The course emphasizes how financial and operational data can be transformed into actionable insights for effective planning and control.
This course provides a comprehensive and practical understanding of cost management, performance measurement, and internal control concepts essential for professionals involved in business decision-making. Learners will gain hands-on experience in preparing and interpreting budgets, forecasting business results, analyzing labor and overhead variances, and evaluating profitability across products, customers, and business units. The course also establishes strong foundations in cost behavior, costing methods, activity-based costing, and strategic cost management.
Through structured modules, applied examples, and assessments, learners engage with real-world decision-making scenarios that connect accounting information to managerial insights. The course integrates traditional cost and performance concepts with modern frameworks such as key performance indicators, balanced scorecards, value chain analysis, and internal control systems. By the end of the course, learners will be equipped to support planning, performance evaluation, and strategic decision-making in complex business environments.
This module introduces core financial planning tools and budgeting methodologies used in managerial decision-making, focusing on cash flow analysis, proforma financial statements, and modern budgeting techniques.
Inclus
8 vidéos4 devoirs
Afficher les informations sur le contenu du module
8 vidéos•Total 43 minutes
Cash Flow Statement•8 minutes
Proforma Balance Sheet•5 minutes
Project Budget•3 minutes
Activity Based Budget•8 minutes
Zero Based Budget•8 minutes
Continuous Budget•2 minutes
Flexible Budget•6 minutes
Flexible Budget - Example•3 minutes
4 devoirs•Total 60 minutes
Financial Statements and Planning Tools•10 minutes
Budgeting Approaches•10 minutes
Advanced Budget Types•10 minutes
Financial Planning and Budget Foundations•30 minutes
Forecasting and Decision Analytics
Module 2•1 heure à terminer
Détails du module
This module explores quantitative and qualitative forecasting tools and analytical models that support managerial planning, risk assessment, and data-driven decision-making.
Inclus
4 vidéos3 devoirs
Afficher les informations sur le contenu du module
4 vidéos•Total 29 minutes
Forecasting•4 minutes
Regression Analysis•9 minutes
Learning Curve Analysis•10 minutes
Sensiticity Analysis•6 minutes
3 devoirs•Total 50 minutes
Forecasting Techniques•10 minutes
Learning and Sensitivity Models•10 minutes
Forecasting and Decision Analytics•30 minutes
Performance Management and Variance Analysis
Module 3•1 heure à terminer
Détails du module
This module focuses on performance management systems and variance analysis techniques used to evaluate operational effectiveness and managerial accountability.
Inclus
6 vidéos4 devoirs
Afficher les informations sur le contenu du module
6 vidéos•Total 26 minutes
Performance Management•1 minute
Standard Cost and Variance Analysis•7 minutes
Static Budget Variance•4 minutes
Flexible Budget Variance•4 minutes
Sales Volume Variance•4 minutes
Components of Flexible Budget and Direct Material Variance•6 minutes
4 devoirs•Total 60 minutes
Performance Measurement Basics•10 minutes
Budget Variances•10 minutes
Sales and Cost Variances•10 minutes
Performance Management and Variance Analysis•30 minutes
Labor and Overhead Variance Analysis
Module 4•1 heure à terminer
Détails du module
This module provides an in-depth examination of labor and overhead variances, enabling managers to diagnose efficiency, spending, and capacity utilization issues.
Inclus
4 vidéos3 devoirs
Afficher les informations sur le contenu du module
4 vidéos•Total 29 minutes
Direct Labor Variance•4 minutes
Factory Overhead Variance•10 minutes
Analysis of Factory Overhead Variance•3 minutes
Components of Sales Variance•12 minutes
3 devoirs•Total 50 minutes
Labor and Overhead Variances•10 minutes
Advanced Overhead Analysis•10 minutes
Labor and Overhead Variance Analysis•30 minutes
Responsibility Accounting and Transfer Pricing
Module 5•1 heure à terminer
Détails du module
This module examines responsibility accounting systems and transfer pricing mechanisms used in decentralized organizations to promote goal congruence and performance evaluation.
Inclus
5 vidéos3 devoirs
Afficher les informations sur le contenu du module
5 vidéos•Total 34 minutes
Management by Exception•6 minutes
Responsibility Accounting•7 minutes
Common Cost Allocation•5 minutes
Transfer Pricing•9 minutes
Transfer Pricing Continues•7 minutes
3 devoirs•Total 50 minutes
Responsibility and Control Systems•10 minutes
Allocation and Transfer Pricing•10 minutes
Responsibility Accounting and Transfer Pricing•30 minutes
Performance Measures and Profitability Analysis
Module 6•2 heures à terminer
Détails du module
This module covers financial and non-financial performance measures used to evaluate products, customers, business units, and strategic performance frameworks.
Inclus
7 vidéos4 devoirs
Afficher les informations sur le contenu du module
7 vidéos•Total 30 minutes
Performance Measures•1 minute
Product Profitability Analysis•3 minutes
Business Unit Profitability Analysis•2 minutes
Customer Profitability Analysis•2 minutes
ROI Vs RI•9 minutes
Key Performance Indicators•4 minutes
Balanced Score Card•8 minutes
4 devoirs•Total 60 minutes
Performance Metrics•10 minutes
Profitability Perspectives•10 minutes
Strategic Performance Frameworks•10 minutes
Performance Measures and Profitability Analysis•30 minutes
Cost Concepts and Costing Systems
Module 7•2 heures à terminer
Détails du module
This module builds foundational cost accounting knowledge, focusing on cost behavior, cost relevance, and traditional costing systems used for planning and control.
Inclus
9 vidéos4 devoirs
Afficher les informations sur le contenu du module
9 vidéos•Total 46 minutes
Introduction to Cost Management•1 minute
Important cost Concepts•9 minutes
Important cost Concepts Continues•11 minutes
Variable Cost•3 minutes
Fixed Cost•3 minutes
Semi Variable Cost•8 minutes
Costing Techniques•1 minute
Actual Costing•3 minutes
Normal Costing•5 minutes
4 devoirs•Total 60 minutes
Cost Fundamentals•10 minutes
Cost Behavior Analysis•10 minutes
Costing Techniques Overview•10 minutes
Cost Concepts and Costing Systems•30 minutes
Advanced Costing Methods
Module 8•2 heures à terminer
Détails du module
This module explores advanced costing methodologies, including job, process, joint, and activity-based costing, to improve cost accuracy and managerial insight.
Inclus
9 vidéos4 devoirs
Afficher les informations sur le contenu du module
9 vidéos•Total 68 minutes
Absorption Vs Variable Costing•12 minutes
Joint Costing•8 minutes
Joint Costing Continues•7 minutes
By Product Costing•5 minutes
Job Order Costing•8 minutes
Job Order Costing Continues•9 minutes
Treatment os Spoilage in Job Order Costing•3 minutes
Process Costing•8 minutes
More on Process Costing•8 minutes
4 devoirs•Total 60 minutes
Product and Joint Costing•10 minutes
Job and Process Costing•10 minutes
Process and Activity-Based Costing•10 minutes
Advanced Costing Methods•30 minutes
Strategic Cost Management and Internal Control
Module 9•5 heures à terminer
Détails du module
This module integrates strategic cost management tools with governance, risk management, and internal control frameworks to support long-term organizational effectiveness.
Inclus
32 vidéos4 devoirs
Afficher les informations sur le contenu du module
32 vidéos•Total 199 minutes
Process Costing - FiFO Method•8 minutes
Process Costing•8 minutes
Activity Based Costing•10 minutes
Activity Based Costing Continues•9 minutes
Life Cycle Costing•12 minutes
Service Cost and its Allocation•8 minutes
More on Its allocation•9 minutes
Supply Chain Management•6 minutes
Supply Chain Management Continue•7 minutes
Lean Manufacturing•10 minutes
Enterprise Resource Planning•5 minutes
Theory of Constraints•7 minutes
Value Chain Analysis•4 minutes
Business Process Re Engineering•3 minutes
Bench Marking•4 minutes
Activity Based Management•3 minutes
Cost of Quality Analysis•7 minutes
Introduction to Internal Controls•3 minutes
Meaning of Risk And Audit Risk Model•10 minutes
Internal Controls Definition and Overview•3 minutes
Objective of Internal Control•4 minutes
Components of Internal Control•8 minutes
Components of Internal Control Continue•7 minutes
Parties Responsible for Successful Implementation of Internal Control•5 minutes
Control Process and Types of Internal Controls•5 minutes
Methods of Internal Control and Control Activities•11 minutes
Corporate Governance•3 minutes
Internal Audit•4 minutes
Scope of Internal Audit•3 minutes
Types of Internal Audit•3 minutes
Nature of Internal Audit•5 minutes
Incidents to Be Reported in Internal Audit•4 minutes
4 devoirs•Total 60 minutes
Strategic Cost Management Tools•10 minutes
Value Chain and Operational Excellence•10 minutes
Governance, Risk, and Internal Audit•10 minutes
Strategic Cost Management and Internal Control•30 minutes
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