University of Liege | Version française
	Study programmes 2008-2009 Last update : 29/06/2009
	GEST0368-1   Cost Accounting Duration :   30h Th Credits/ECTS :   One-year preliminary programme leading to the Master in Management Sciences Deuxième quadrimestre 4 Holder(s) :   Keke Makunza, Didier Van Caillie Language :   Langue française Course contents :   This course presents the main techniques used in management accounting and shows why they are useful in a decision-making perspective. Having highlighted the specificities of management accounting and havind defined its main terms and concepts, this course presents first the cost accumulation process for inventory valuation and profit measurement. Then, it proposes an in-depth analysis of the different techniques used to manage accounting information in a decision-making perspective (cost-volume-profit analysis, activity-based and process-based costing, profitability analysis and pricing decisions and decision-making under conditions of risk and uncertainty). Course objective :   In-depth mastery of specific mechanisms in management accounting Prerequisites :   Principles of business accounting Remarks :   This cours may not be chosen simultaneously with the course "Management Accounting" Home Search by Faculty Search by teacher Search by course code and title
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