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| GEST1056-1 | Cost and management accounting
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| Duration : | 30h Th, 15h Pr |
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| Credits/ECTS : |
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| Holder(s) : | Didier Van Caillie |
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| Language : | Langue française |
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| 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). |
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| Course objective : | In-depth mastery of specific mechanisms in management accounting |
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| Prerequisites : | Principles of business accounting |
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| Workshops : | Exercises sessions for a total of 21 hours. |
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| Organization : | Theory : 24 h - Applications : 21 h
Every Wednesday, from 8.00 to 11.00, Room 138, Building N1
Start on Wednesday, September 17, 2008 |
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| Written notes : | De Rongé Y., Cerrada K. (2008) : Contrôle de gestion, 2ème édition, Pearson Education
Van Caillie D. (2005) : Principes de comptabilité analytique et de comptabilité de gestion, Liège : Editions de l'Université de Liège - 2ème édition, 242 p. (it will be published in an electronic format on the Campus website section for this course) |
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| Assessment : | Only a written exam, in JANUARY, with two parts : some theoretical questions (40 %) and some applications (60 %). |
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| Contacts : | Professor :
VAN CAILLIE Didier
Rue Louvrex, 14 - Bureau 102
4000 Liège
Tél. : 04/232 74 34
E-mail : D.VanCaillie@ulg.ac.be |
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