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| GEST3013-1 | Cost accounting
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| Duration : | 30h Th, 15h Pr |
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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 |
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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 : | Accounting & Finance |
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| Organization : | Theoretical concepts, tools and methods are illustrated by exercises based on actual cases. |
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| Written notes : | Course book :
CHANTEUX Anne et NIESSEN Wilfried, les tableaux de bord et business plan, Editions des Chambres de Commerce et d'Industrie de Wallonie, 2005, 367 pages
--> available at the "centrale des cours"
Slides PPT & exercises :
--> available at the "centrale des cours" and on the virtual campus
Additional bibliography (--> library Louvrex street) :
- BESCOS P.-L. et MENDOZA C., "Le management de la performance, le premier bilan des applications en France des méhodes ABC et target costing", 1997, Ed. Molesherbes, Paris, 288 pages.
- BOUQUIN Henri, "Comptabilité de gestion", 1997, Ed. Sirey, Paris.
- DEHERRIPON Philippe, "Gestion par activités", 1999, Ed. d'Organisation, Paris, 168 pages.
- GOUJET C. et RAULET C., "Comptabilité analytique et Contrôle de gestion", (tome 1 + corrigés), 4e édition, Dunod, 2001, 344 pages.
- GUINAMARD R., "La comptabilité analytique et le contrôle de gestion", A. Collin, 1988.
- HORNGREN C. et FOSTER G., "Cost Accounting - A Managerial emphasis", Prentice Hall International, New Jersey, 1997, 9th edition.
- KAPLAN R. et ATKINSON A., "Advanced management accounting", 1998, Prentice-Hall International, New Jersey, 817 pages.
- LORINO P., "Le contrôle de gestion stratégique, la gestion par les activités", 1991, Paris, 213 pages.
- Revues : Harvard Business Review, Revue Française de Comptabilité, Revue Française de Gestion. |
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| Assessment : | Written exam (in January) (2/3 of the note) ; additional oral exam in June (1/3 of the note - if not 12/20 at the written exam) |
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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
CAPODICI Joséphine
Assistant lecturer
UER Finance, Comptabilité et Droit
HEC-Ecole de gestion de l'ULg
Rue Louvrex, 14
4000 Liège Bât. N1 (local 302)
Tél: +32 4 2327263
Email: giuseppina.capodici@ulg.ac.be |
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