University of Liege | Version française
	Study programmes 2010-2011 Last update : 11/04/2011
	GEST1056-1   Cost and management accounting Duration :   30h Th, 15h Pr Credits/ECTS :   Bachelor in business engineering, 2nd year First semester 3 Holder(s) :   Didier Van Caillie Language :   French language 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 Workshops :   Exercises sessions for a total of 15 hours Organization :   Theory : 30 h - Applications : 15 h Every Monday, from 14.00 to 16.00 (Theory) and from 16.00 to 17.30 (Exercises), Room 138, Building N1 Start on Monday, September 20, 2010 Written notes :   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 : http://lola.hec.ulg.ac.be/claroline/course/index.php?cid=GEST1056_1) Assessment :   Only a written exam, in JANUARY, with two parts : some theoretical questions (30 %) and some applications (30 %). Personal work realized in an organisation and dealing with the design of the cost accounting techniques in this organisation (40 %) Contacts :   Professor : VAN CAILLIE Didier Rue Louvrex, 14 - Bureau 102 4000 Liège Tél. : 04/232 74 34 E-mail : D.VanCaillie@ulg.ac.be Support : ncrutzen@ulg.ac.be Home Search by Faculty Search by teacher Search by course code and title
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