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| GEST0368-1 | Cost Accounting
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Keke Makunza |
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| Language : | French language |
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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 : | at the end of the theory (exercises prepared in advance). |
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| Organization : | 20 hours theory with 2 hours per week (prepared in advance) and a practical work in enterprises on the identification of calculation of costs by a group of 5 students to make April 30 (date limit) |
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| Written notes : | Slides and Van Caillie's book (2005): Cost Accounting Principles and management accounting, 2nd edition of Université de Liège in http://lola.hec.ulg.ac.be/claroline/course/index.php.cid=GEST1056_1) |
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| Assessment : | Written examination with both issues of theory and exercises (30% / 30%). Practical work in enterprises and on the identification of calculation of costs (40%). |
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| Contacts : | Teacher: Keke Edgard MAKUNZA
E-mail: K.Makunza@ulg.ac.be
Building B31 (Office 2.97) or
CEPE (Louvrex Street 14, Bldg. N1) |
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| Remarks : | Incompatibility with "Management Accounting" designed specifically for students of the 2nd Bachelor. Formation of groups of 5 students at the first meeting (attendance required) |
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