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| GEST0368-2 | Cost Accounting
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Anne Chanteux |
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| Language : | French language |
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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 : | Continuous evaluation : 25 %
Individual written exam (theory + exercises) : 75 % |
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| Contacts : | CHANTEUX Anne
Lecturer
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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