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| GEST0890-1 | Management Accounting | |||||
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| Duration : | 30h Th | |||||
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| Holder(s) : | Anne Chanteux | |||||
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| Course contents : | 1- Definition of technical & financial standards : materials, labor, homogenous units, etc. 2- Elaboration of standard costs 3- Elaboration of budgets 4- Financial management control. Comparison between actual costs & standard costs, realizations & budgets, calculation & analysis of variances 5- Contribution of the Activity Based Costing to management accounting 6- Operational management control : management charts and performance index 7- The balanced scorecard : performance measurement tool and strategic management 8- Various concepts : flexible budget, transfer price, target costing 9- Evolution of the role of management accounting within the company | |||||
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| Course objective : | By the end of the course, students should be able to : - explain the elaboration & role of standards & budgets - elaborate & analyze a management account with variance - define management charts, performance index -replace management ctrl in the global content of the company with a link to strategy & operational activities | |||||
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| Prerequisites : | FIN 505 Accounting & Finance FIN 503 Cost Accounting | |||||
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| Organization : | - Theoretical concepts with reail life illustrations. - Case studies in groups. - Field trips (visits to companies). | |||||
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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. - GERVAIS M., "Contrôle de gestion" , Economica, Paris, 1997. - HORNGREN C. et FOSTER G., "Cost Accounting - A Managerial Emphasis", Prentice Hall International, New Jersey, 1997, 9th edition. - BESCOS P.L., DOBLER P., MENDOZA C. et NAULLEAU G., "Contrôle de gestion et management", 1993, Ed. Montchrestien, Paris, 471 pages. - BESCOS P.L. et MENDOZA C., "Le management de la performance", 1997, Ed. Malesherbes, Paris, 288 pages. - BOUQUIN Henri, "Comptabilité de gestion", 1997, Ed. Sirey, Paris. - KAPLAN R. et ATKINSON A., "Advanced management accounting", Prentice-Hall International, New Jersey, 1994, 817 pages. - KAPLAN R. et NORTON D., "The balanced scorecard : translating strategy into action", 1996, HARVARD Business school press. - LORINO P., "Le contrôle de gestion stratégique, la gestion par les activités", 1991, Dunod, Paris, 213 pages. Revues : Harvard Business Review, Gestion, Journal of Cost Management, Management Accounting Review, Revue Française de Comptabilité, Revue Française de Gestion. | |||||
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| Assessment : | 1st session assessment : written examination on the theory and the case studies + oral assessment (optional) 2nd session assessment : written examination on the theory and the case studies + oral assessment (optional) | |||||
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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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