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| GEST1068-1 | Cost accounting (hd) | |||||
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| Duration : | 30h Th | |||||
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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 - Standard costs, variances and financial reporting | |||||
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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 : | Financial accounting | |||||
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| Organization : | Theoretical concepts, tools and methods are illustrated by exercises based on actual cases. | |||||
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| Assessment : | Case study by groups : 40 % Individual written exam (theory + exercises) : 60 % | |||||
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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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