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| GEST0889-1 | Cost Accounting | ||
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| Duration : | 30h Th | ||
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| Credits/ECTS : | |||
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| Holder(s) : | Anne Chanteux | ||
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| Course contents : | - Cost classification (variable/fixed, direct/indirect, full or not) - Analysis of direct costing and full costs - Calculating full costs : traditional approaches & activity based costing - Analysis of the pattern of a cost accounting network - Relation between general accounting & cost accounting (integrated or independent accounts) - Inventories evaluation - Analysis of relevant costs for making the decisions - Break - even point of the firm | ||
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| Course objective : | At the end of this course, students should be able to : work out the costs of activity centers; work out the types of costs (production cost, trade cost, global cost), in part or in full; cost the stock items; show the results for each profit center; work out the economic profitability of a given company and compare the different methods to allocate indirect costs. | ||
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| Prerequisites : | FIN 505 Accounting & Finance | ||
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| Organization : | Theory illustrated by case studies. A syllabus with all themes & exercises will be available. | ||
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| Written notes : | - CHANTEUX Anne et NIESSEN Wilfried, les tableaux de bord et business plan, Editions des Chambres de Commerce et d'Industrie de Wallonie, 2005, 367 pages - BESCOS P.-L. et MENDOZA C., "Le management de la performance, le premier bilan des applications en France des méhodes ABC et target costing", 1997, Ed. Molesherbes, Paris, 288 pages. - BOUQUIN Henri, "Comptabilité de gestion", 1997, Ed. Sirey, Paris. - DEHERRIPON Philippe, "Gestion par activités", 1999, Ed. d'Organisation, Paris, 168 pages. - GOUJET C. et RAULET C., "Comptabilité analytique et Contrôle de gestion", (tome 1 + corrigés), 4e édition, Dunod, 2001, 344 pages. - GUINAMARD R., "La comptabilité analytique et le contrôle de gestion", A. Collin, 1988. - HORNGREN C. et FOSTER G., "Cost Accounting - A Managerial emphasis", Prentice Hall International, New Jersey, 1997, 9th edition. - KAPLAN R. et ATKINSON A., "Advanced management accounting", 1998, Prentice-Hall International, New Jersey, 817 pages. - LORINO P., "Le contrôle de gestion stratégique, la gestion par les activités", 1991, Paris, 213 pages. - Revues : Harvard Business Review, Revue Française de Comptabilité, Revue Française de Gestion. | ||
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| Assessment : | 1st session assessment: written examination in january : 25% of the final mark.written examination in june : 50% of the final mark. oral examination in june : 25% of the final mark A strudent who gets at least 12/20 for his written exam in june and at least 8/20 in january can ask not to take the oral exam (with a written confirmation of the student). In that cas, the mark of the june written exam is used again to reach 100% of the final mark. 2nd session assessment : written examination : 2/3 of final mark oral examination : 1/3 of the final mark A strudent who gets at least 12/20 for the written examination of the 2nd session is allowed not to take the oral exam (see rules above). The marks obtained in the first session are not taken into account in te 2nd session. | ||
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| Contacts : | CHANTEUX Anne Chargée de cours et maître-assistante UER Finance, Comptabilité et Droit HEC-Ecole de gestion de l'ULg Rue Louvrex, 14 4000 Liège Bât. N1 Tél: +32 4 2327261 Email: Anne.Chanteux@ulg.ac.be | ||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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