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

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).

Nov 9th 2026
5-12 Weeks
Finance for Everyone: Debt (Coursera) Coursera
McMaster University

Finance for Everyone: Debt (Coursera)

In Debt, we take on one of the most challenging financial questions that remains unresolved: How much to borrow? We start by demonstrating why using debt has always been and continues to be a great temptation, particularly when borrowing costs are historically low. We identify conditions for selecting the optimal amount of debt for a corporation looking to maximize its value. You’ll become fluent in related concepts like norms and benchmarks.

Nov 9th 2026
4 Weeks
Intro to Finance in Healthcare (Coursera) Coursera
Northeastern University

Intro to Finance in Healthcare (Coursera)

This course is best suited for individuals currently in the healthcare sector, as a provider, payer, or administrator. Individuals pursuing a career change to the healthcare sector may also be interested in this course. In this course, you will have an opportunity to explore concepts and topics related to accounting and finance basics for healthcare organizations.

Nov 23rd 2026
4 Weeks
Financial Accounting: Advanced Topics (Coursera) Coursera
University of Illinois at Urbana-Champaign

Financial Accounting: Advanced Topics (Coursera)

In this course, you will explore advanced topics in financial accounting. You will start your journey with accounting for assets with more than one-year life. You will learn in detail how firms account for fixed assets. You will then move to financing of assets and discuss accounting for liabilities. The course will continue with an in-depth exploration of shareholders’ equity. Finally, you will critically evaluate preparation, components, and analysis of cash flows statement.

Nov 9th 2026
4 Weeks
How to finance your venture ? (Coursera) Coursera
École Polytechnique

How to finance your venture ? (Coursera)

The course aims at providing knowledge and experience to entrepreneurs and would-be entrepreneurs. Entrepreneurs generally start with a mission, a new idea that they want to bring to the world. If the idea is original, it is probably not expected by the market, which has to be educated. This is a very costly experience. Entrepreneurs need to gather capital at the start of the journey.

Nov 16th 2026
5-12 Weeks
Financial Reporting: Ledgers, Taxes, Auditing Best Practices (Coursera) Coursera
Coursera Instructor Network

Financial Reporting: Ledgers, Taxes, Auditing Best Practices (Coursera)

This course offers detailed insights into the critical aspects of financial management that can significantly impact a business's bottom line. Participants will explore the intricacies of ledger maintenance, discover cutting-edge tax planning strategies, and learn the auditing best practices that safeguard a company's financial integrity.

Nov 23rd 2026
1 Week
Macroeconomic Financial Accounts (Coursera) Coursera
Sapienza University of Rome

Macroeconomic Financial Accounts (Coursera)

This course is primarily aimed at undergraduates attending their final year or Master’s students in monetary and financial economics, international macroeconomics and data mining. Professionals in Government institutions, Central Banks, business and the financial industry, along with other professionals interested in finance and macroeconomics, may also benefit from this course.

Nov 16th 2026
5-12 Weeks
Value and Business Decision Making (Coursera) Coursera
Yunus Social Business Fund Bengaluru

Value and Business Decision Making (Coursera)

This course is part of a Specialization titled “Strategy and Finance for a Lifecycle of a Social Business”. It is an introduction to time value of money and will help the learner understand the basics of finance with the ultimate goal of valuing a company from a societal lens. The beauty of the modern decision-making framework is that it can be used to understand value creation at any level – the individual, the corporate or nonprofit entity level and from the point of view of society. The applications however become increasingly complex as your lens expands from the individual to the corporate/nonprofit to the global society.

Nov 11th 2026
5-12 Weeks
Global Financial Markets and Instruments (Coursera) Coursera
Rice University

Global Financial Markets and Instruments (Coursera)

Get a running start in the high-stakes world of financial investment! This first course is designed to help you become an informed investor by providing you with the essential concepts for long-term success in managing money. You’ll start by learning the role of financial markets and financial assets in a well-functioning economy. From there, you’ll learn about the wide range of financial instruments available in major asset classes, their features and valuations.

Nov 9th 2026
4 Weeks
Interest Rate Models (Coursera) Coursera
École Polytechnique Fédérale de Lausanne

Interest Rate Models (Coursera)

This course gives you an easy introduction to interest rates and related contracts. These include the LIBOR, bonds, forward rate agreements, swaps, interest rate futures, caps, floors, and swaptions. We will learn how to apply the basic tools duration and convexity for managing the interest rate risk of a bond portfolio. We will gain practice in estimating the term structure from market data. We will learn the basic facts from stochastic calculus that will enable you to engineer a large variety of stochastic interest rate models. In this context, we will also review the arbitrage pricing theorem that provides the foundation for pricing financial derivatives.

Nov 16th 2026
5-12 Weeks