Академия Dreamskills
+7 707 199 26 14
+7 747 939 16 60
MANAGERIAL ACCOUNTING FUNDAMENTALS
Content of Darden Business School, University of Virginia.
Darden Business School The Darden School of Business at the University of Virginia (UVA Darden) was established in 1955. It is a business school located at the University of Virginia in Charlottesville, Virginia. The school is known for using the case method, where students learn by working on real-life business cases. The Darden School of Business is ranked 14th globally, alongside other well-known business schools such as UCLA-Anderson, Carnegie Mellon-Tepper, Cornell-Johnson, and UT Austin-McCombs. |
WHAT YOU WILL LEARN
- Types of costs and their graphic representation
- Coordination of overhead costs in the traditional system and system of coordination of overhead costs in the activity based costing system.
- Cost, volume and profit analysis, break-even and profit
- Distinguish between relevant costs and benefits that are not relevant to management accounting
Course program
4 workshops / 3 weeks
1
Workshop 1. Managerial accounting and expense management
What is managerial accounting?
A collection of three books
Financial and management accounting
Different costs for different purposes
Cost order
Using a line to represent cost behavior
Estimation of cost functions using scatter plots
Estimation of cost functions using the maximum-minimum method
A collection of three books
Financial and management accounting
Different costs for different purposes
Cost order
Using a line to represent cost behavior
Estimation of cost functions using scatter plots
Estimation of cost functions using the maximum-minimum method
2
Workshop 2. Analysis of costs, volume, profit
What is CVP analysis?
Profit and loss statement between functional and contribution margin
Inequality analysis
CVP analysis with multiple products
Profit and loss statement between functional and contribution margin
Inequality analysis
CVP analysis with multiple products
3
Workshop 3. Cost division
Flow of costs
Cost systems
Allocation of overhead costs
Development of the cost allocation system
Traditional cost allocation systems
Calculation of service costs
In addition to production costs
Cost systems
Allocation of overhead costs
Development of the cost allocation system
Traditional cost allocation systems
Calculation of service costs
In addition to production costs
4
Workshop 4. Relevant costs and profit
Relevant costs and benefits
Important terms
Relevant costs in the example
Special solution
Make a production or purchase decision
Important terms
Relevant costs in the example
Special solution
Make a production or purchase decision
Speaker 1
Madi Slyamov
Harvard Business School, USA
Phone: +7 707 199 26 14
Email: mmslyamov@dreamskills.kz
Email: mmslyamov@dreamskills.kz
Speaker 2
Dauren Joldybek
Norwich Business School, UK
Phone: +7 747 939 16 60
Email: d.joldybek@dreamskills.kz
Email: d.joldybek@dreamskills.kz
Teaching methodology
We incorporate Harvard Business School methodology
Quick wins
When a person sees the success of his work, his productivity and creativity increase significantly. Scientists call this phenomenon "principle of progress".
Win-Win
Win without losing is the world's #1 diplomacy theory. This increases motivation and productivity on both sides.
Value based
The value of goods and services should significantly exceed their price.
Value > Price
Value > Price
Business cases
Specially prepared educational materials. TOP cases of foreign educational institutions.
DARDEN BUSINESS SCHOOL
BUSINESS CASES
Business cases are 100% experience based. This is the experience of global companies. Almost all employers require graduates to have work experience, and solving business cases will help you gain that experience. Students study at Harvard Business School for 2 years and during this time they solve about 500 business cases. In business situations, theory is minimal, accounting for only 5-7% of the main study time.
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