Course Overview and Relevant Information for Decision Making-About the Course and Your Classmates
Welcome and Course Overview
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Syllabus
About this Course: Ratings and Reviews
About the Discussion Forums
Glossary
Getting to Know Your Classmates
Updating Your Profile
Online Education at Gies College of Business
Learn on Your Terms
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Course Overview and Relevant Information for Decision Making-Module 1 Overview
Module 1 Overview
Module 1 Readings
Course Overview and Relevant Information for Decision Making-Lesson 1.1: Conceptual Overview of Relevance
Fundamental Concepts
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Sunk Costs
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Opportunity Costs
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Common Mistakes
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What We've Learned in Lesson 1.1
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Course Overview and Relevant Information for Decision Making-Lesson 1.2: Common Decisions - 1
Learning Objectives and Overview
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Keep or Drop a Product Line
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Make or Buy
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Replace or Retain Equipment
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Additional Considerations
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What We've Learned in Lesson 1.2
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Course Overview and Relevant Information for Decision Making- Lesson 1.3: Common Decisions - 2
Learning Objectives and Overview
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Sell "As-Is" or Process Further
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Accepting a Special Order
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What We've Learned in Lesson 1.3
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Course Overview and Relevant Information for Decision Making-Module 1 Review
Module 1 Review
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Standard Costing and Variance Analysis-Module 2 Overview
Module 2 Overview
Module 2 Readings
Standard Costing and Variance Analysis-Lesson 2.1: Fundamentals of Standard Costing and Variance Analysis
Fundamentals and Concepts
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Cost Variance Classification and General Framework
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Causes of Variances
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Standard Costing and Variance Analysis-Lesson 2.2: Calculating and Interpreting Cost Variances
An Example Scenario and Direct Materials Variances
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Direct Labor Variances
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Variable Overhead Variances
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Fixed Cost Variances
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Production Volume Variances
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What We've Learned in Lesson 2.2
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Standard Costing and Variance Analysis-Lesson 2.3: Revenue Variances
Fundamentals and General Framework
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An Example Scenario
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What We've Learned in Lesson 2.3
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Standard Costing and Variance Analysis-Module 2 Review
Module 2 Review
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Performance Measurement and Evaluation-Module 3 Overview
Module 3 Overview
Module 3 Readings
Performance Measurement and Evaluation-Lesson 3.1: Decentralization and Performance Measurement
Fundamentals and Concepts
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What We've Learned in Lesson 3.1
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Performance Measurement and Evaluation-Lesson 3.2: Financial Performance Measurement
Why is Financial Performance Measurement Important?
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Return on Investment
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The Underinvestment Problem
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Residual Income
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What We've Learned in Lesson 3.2
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Performance Measurement and Evaluation-Lesson 3.3: Non-Financial Performance Measurement
Non-Financial Measures
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Strategic Performance Measurement Systems
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Performance Measurement Issues
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Subjective Performance Evaluation
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What We've Learned in Lesson 3.3
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Performance Measurement and Evaluation-Module 3 Review
Module 3 Review
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Budgeting for Planning and Control-Module 4 Overview
Module 4 Overview
Module 4 Readings
Budgeting for Planning and Control-Lesson 4.1: Fundamentals of Budgeting
Fundamental Concepts
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Basic Terminology
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Implications
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What We've Learned in Lesson 4.1
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Budgeting for Planning and Control-Lesson 4.2: Operations Budgeting
Master Budget Overview
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Sales Budget
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Production Budget
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Component Budgets
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Budgeted Income Statement
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What We've Learned in Lesson 4.2
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Budgeting for Planning and Control-Lesson 4.3: Financing Budgeting
Financing Budget Overview
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Cash Budget - 1
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Cash Budget - 2
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Cash Budget - 3
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Extending the Example
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What We've Learned in Lesson 4.3
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Budgeting for Planning and Control-Lesson 4-4: Capital Budgeting
Capital Budgeting Overview
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Example Scenario
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Payback
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Accounting Rate of Return
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Time Horizon and Implications
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Discounted Cash Flow and Net Present Value
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Internal Rate of Return
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What We've Learned in Lesson 4.4
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Budgeting for Planning and Control-Module 4 Review
Module 4 Review
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Budgeting for Planning and Control-Congratulations
Congratulations on completing the course!
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