Managerial Accounting: Cost Behaviors, Systems, and Analysis (Coursera)

Managerial Accounting: Cost Behaviors, Systems, and Analysis (Coursera)

In this course, you will learn how to use accounting to facilitate and align decisions made by owners, managers, and employees. You will learn how accountants create, organize, interpret, and communicate information that improves internal processes, and allows organizations to identify and leverage opportunities to create value within the supply chain and with customers.

Class Deals by MOOC List - Click here and see Coursera's Active Discounts, Deals, and Promo Codes.

Upon successful completion of this course, you will be able to:
• Understand what managerial accounting is and why it is important.
• Describe fundamental concepts of managerial accounting.
• Apply the financial perspective of accounting for costs.
• Identify problems associated with relying on financial accounting information for internal decision making.
• Organize cost information according to the decision-making needs of the organization.
• Apply activity-based costing (ABC) and recognize the influence of setting and decision characteristics on the relevance of ABC systems.
• Address common "what-if" questions using cost-volume-profit (CVP) analysis.
• Apply CVP analysis in a variety of scenarios.
Course 1 of 7 in the Value Chain Management Specialization.

Syllabus

Week 1
Course Overview and Introduction to Managerial Accounting
In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. Then, you will be introduced to Managerial Accounting and Costing Concepts.

Week 2
Costing Systems I - Elements and Design
Organizations can organize cost information however best suits their decisions. In this module, we introduce the role of costing systems, identify some example systems and settings in which they are most useful, and explore how accounting for overhead costs influences the value of cost information.

Week 3
Costing Systems II - Activity-Based Costing
Activity-based costing systems adopt a more refined view of the organization, and can increase the accuracy of cost information. In this module, we introduce the fundamentals of activity-based costing systems, identify related advantages and disadvantages, and demonstrate how such systems are implemented using an in-depth example.

Week 4
Cost-Volume-Profit (CVP) Analysis
Cost-volume-profit (CVP) analysis is the tool that managers can use to better understand the answers to "what-if" questions in order to make better decisions for their companies. In this module you will explore the power of CVP analysis

Go to Class
MOOC List is learner-supported. When you buy through links on our site, we may earn an affiliate commission.

Related Courses

Finance for Managers (Coursera) Coursera
IESE Business School

Finance for Managers (Coursera)

When it comes to numbers, there is always more than meets the eye. In operational finance, you will learn how to read the “story” that the balance sheet and income statement tells about the company’s operations. The insights you gain from this “financial story” will then become a tool for short-term decision-making at the top management level relating to current assets, current liabilities and the management of working capital. Finally, by the end of the course you will understand the financial consequences of managerial decisions on operations, marketing, etc.

Jun 8th 2026
4 Weeks
Inglés Empresarial: Finanza y Economía (Coursera) Coursera
Arizona State University

Inglés Empresarial: Finanza y Economía (Coursera)

Do you work in finance or interact with finance professionals? Is it necessary to speak, write or understand English in your career? Follow the authentic characters in this course as they work through common business situations in finance and economics. Learn from your successes and failure, and think critically about your own communication options. After taking this course, you will be able to read and create efficient e-mails, reports, and impactful presentations with words and phrases commonly used in finance and economics.

Jun 8th 2026
5-12 Weeks
Managerial Accounting: Tools for Facilitating and Guiding Business Decisions (Coursera) Coursera
University of Illinois at Urbana-Champaign

Managerial Accounting: Tools for Facilitating and Guiding Business Decisions (Coursera)

In this course, you will explore how to use accounting to allocate resources and incentivize manager and employee behaviors in using 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.

Jun 8th 2026
4 Weeks
How to Finance and Grow Your Startup – Without VC (Coursera) Coursera
University of London,London Business School

How to Finance and Grow Your Startup – Without VC (Coursera)

Who? If you’re an entrepreneur at any stage of your journey, or even an aspiring one, and you need money to start or grow your business, this course is for you. What? This course will introduce, and help you put to use in your startup, the five models through which your customers can – and will, if you ask them! – fund your business. These five time-tested models have been put to use by entrepreneurial superstars like Michael Dell, Bill Gates, Richard Branson and more. Sadly, though, the five models are rarely talked about and not widely understood. Until now! The five models will be brought to life by the real-world stories of an inspiring collection of incredibly creative entrepreneurs from around the world – including successes and failures – through a series of captivating no-holds-barred interviews with founders and others, and investors, too.

Jun 9th 2026
5-12 Weeks
Financial Accounting Fundamentals (Coursera) Coursera
University of Virginia

Financial Accounting Fundamentals (Coursera)

This course will teach you the tools you'll need to understand the fundamentals of financial accounting. Concise videos, the financial records of a small business, and "your turn" activities guide you through the three most commonly used financial statements: the Balance Sheet, the Income Statement, and the Statement of Cash Flows. Beyond recording transactions, you'll learn how to prepare these financial statements, and read and analyze them to draw basic conclusions about a company's financial health.

Jun 8th 2026
5-12 Weeks
Cost and Economics in Pricing Strategy (Coursera) Coursera
University of Virginia,Boston Consulting Group - BCG

Cost and Economics in Pricing Strategy (Coursera)

How much should you charge for your products and services? Traditionally, businesses have answered this question based on the cost to produce or provide their goods and services. This course shows you the economic factors behind pricing based on cost and the pros and cons of a cost-based pricing approach. Developed at the Darden School of Business at the University of Virginia, and led by top-ranked Darden faculty and Boston Consulting Group global pricing experts, the course provides the practical and research-based models and methods you need to set prices that maximize your profits.

Jun 8th 2026
4 Weeks
Estructura de capital y política de dividendos (Coursera) Coursera
Universidad Nacional Autónoma de México

Estructura de capital y política de dividendos (Coursera)

En el curso estructura de capital y política de dividendos se analizará la forma en la que una empresa financia sus activos a través de métodos internos o externos, estructurando así su pasivo y capital. Dichas fuentes de financiamiento se ven reflejadas en el costo de capital promedio ponderado (Weighted Average Cost of Capital- WACC).

Jun 8th 2026
5-12 Weeks
Fundamentals of Customers and Competition, with Goldman Sachs 10,000 Women (Coursera) Coursera
Goldman Sachs

Fundamentals of Customers and Competition, with Goldman Sachs 10,000 Women (Coursera)

This course is one of 10 courses available in the Goldman Sachs 10,000 Women collection, designed for entrepreneurs ready to take their business to the next level. In this course, you will examine your customers’ buying process and explore the benefits of segmenting your customers. Through mapping your competitors and analyzing your competitive edge, you will consider how an understanding of your customers and competitors can maximize value for your business as you grow.

Jun 8th 2026
1 Week
Bonds & Stocks (Coursera) Coursera
University of Michigan

Bonds & Stocks (Coursera)

In this course, we will apply the central concept and applications of Time Value of Money (TVM) to explore the structure and pricing of stocks and bonds at an introductory level. In this course, you will learn about bonds, different types of bonds (Zero Coupon bonds, Government bonds). You will learn about bond pricing calculations and see their direct connection to market data on bonds. You will also learn about stocks, and their pricing and valuation. You will learn about growth and dividend stocks and how to use market data.

Jun 8th 2026
4 Weeks
Principles of Sustainable Finance (Coursera) Coursera
Erasmus University Rotterdam

Principles of Sustainable Finance (Coursera)

Finance is widely seen as an obstacle to a better world. Principles of Sustainable Finance explains how the financial sector can be mobilized to counter this. Using finance as a means to achieve social goals we can divert the planet and its economy from its current path to a world that is sustainable for all. Throughout this course, you will learn about the UN Sustainable Development Goals, how social and environmental factors should not be regarded as externalities, you will learn more about sustainable banking and asset management, about effective engagement, sustainable scenario analysis and long-term value creation.

Jun 8th 2026
5-12 Weeks
Securing Investment Returns in the Long Run (Coursera) Coursera
University of Geneva

Securing Investment Returns in the Long Run (Coursera)

In this course, you will learn about the famous dichotomy between active and passive investing, how to appropriately measure and analyze investment performance and what the future trends in the investment management industry are. You will first learn about absolute and relative performance, risk-adjusted returns and how to decompose investment performance. The focus will then shift to the two main categories of investment vehicles, active and passive funds, and what they entail in terms of expected performance.

Jun 8th 2026
4 Weeks