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

Firm Level Economics: Consumer and Producer Behavior (Coursera) Coursera
University of Illinois at Urbana-Champaign

Firm Level Economics: Consumer and Producer Behavior (Coursera)

All goods and services are subject to scarcity at some level. Scarcity means that society must develop some allocation mechanism – rules to determine who gets what. Over recorded history, these allocation rules were usually command based – the king or the emperor would decide. In contemporary times, most countries have turned to market based allocation systems. In markets, prices act as rationing devices, encouraging or discouraging production and encouraging or discouraging consumption in such a way as to find an equilibrium allocation of resources.

Jul 27th 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.

Jul 27th 2026
5-12 Weeks
Corporate Finance Essentials (Coursera) Coursera
IESE Business School

Corporate Finance Essentials (Coursera)

Corporate Finance Essentials will enable you to understand key financial issues related to companies, investors, and the interaction between them in the capital markets. By the end of this course you should be able to understand most of what you read in the financial press and use the essential financial vocabulary of companies and finance professionals.

Aug 10th 2026
5-12 Weeks
Evaluación de inversiones en Bienes de Capital (Coursera) Coursera
Universidad Nacional Autónoma de México

Evaluación de inversiones en Bienes de Capital (Coursera)

En el curso presupuesto de largo plazo o de bienes de capital el administrador financiero aplicarás los elementos del valor del dinero a través del tiempo, para poder proyectar los estados financieros a una fecha futura, considerando las variables económicas que pueden afectar un proyecto de inversión.

Jul 27th 2026
4 Weeks
Financial Markets (Coursera) Coursera
Yale University

Financial Markets (Coursera)

An overview of the ideas, methods, and institutions that permit human society to manage risks and foster enterprise. Emphasis on financially-savvy leadership skills. Description of practices today and analysis of prospects for the future. Introduction to risk management and behavioral finance principles to understand the real-world functioning of securities, insurance, and banking industries. The ultimate goal of this course is using such industries effectively and towards a better society.

Aug 3rd 2026
5-12 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.

Jul 27th 2026
5-12 Weeks
Kit básico (para evitar los errores más frecuentes) de finanzas (Coursera) Coursera
Universitat Autònoma de Barcelona

Kit básico (para evitar los errores más frecuentes) de finanzas (Coursera)

Cambia tu percepción de las finanzas personales y evita ser víctima del abuso financiero y de tus propios sesgos conductuales. En el ámbito de las finanzas personales más importante que conocer cómo se calcula la prima de una opción o cómo se negocia en el mercado Forex es, por ejemplo, saber confeccionar un presupuesto familiar y sobre todo tener la voluntad de utilizarlo.

Aug 3rd 2026
5-12 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.

Aug 3rd 2026
5-12 Weeks
Financing and Investing in Infrastructure (Coursera) Coursera
Università Bocconi

Financing and Investing in Infrastructure (Coursera)

Learn how debt and equity can be used to finance infrastructure investments and how investors approach infrastructure investments. The course focuses on how private investors approach infrastructure projects from the standpoint of equity, debt, and hybrid instruments. The course concentrates on the practical aspects of project finance: the most frequently used financial techniques for infrastructure investments. The repeated use of real life examples and case studies will allow students to link the theoretical background to actual business practices.

Jul 27th 2026
5-12 Weeks
Finance for Non-Finance Professionals (Coursera) Coursera
Rice University

Finance for Non-Finance Professionals (Coursera)

This short course surveys all the major topics covered in a full semester MBA level finance course, but with a more intuitive approach on a very high conceptual level. The goal here is give you a roadmap and framework for how financial professional make decisions. We will cover the basics of financial valuation, the time value of money, compounding returns, and discounting the future. You will understand discounted cash flow (DCF) valuation and how it compares to other methods. We also step inside the mind of a corporate financial manager and develop the basic tools of capital budgeting. We will survey the how, when, and where to spend money, make tradeoffs about investment, growth, dividends, and how to ensure sound fiscal discipline.

Aug 3rd 2026
5-12 Weeks