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| GEST1056-2 | Cost and management accounting | |||||
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| Duration : | 30h Th, 15h Pr | |||||
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| Holder(s) : | Anne Chanteux | |||||
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| Course contents : | - The firm and its environment 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) - 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 : | Accounting & Finance | |||||
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| Organization : | Theoretical concepts, tools and methods are illustrated by exercises based on actual cases. | |||||
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| Written notes : | Course book :
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 --> available at the "centrale des cours" Slides PPT & exercises : --> available at the "centrale des cours" and on the virtual campus Additional bibliography (--> library Louvrex street) : - 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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| 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 : 18/05/2007
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