 | | |
| FINA0020-1 | Introduction to Management Accountancy
|
|
| Duration : | 15h Th |
|
| Number of credits : |
|
|
| Lecturer : | Anne Chanteux |
|
Language(s) of instruction :
|
| French language |
|
Course contents :
|
| - Cost classification (variable/fixed, direct/indirect, full or not)
- Analysis of direct costing and full costs
- Calculating full costs : traditional approaches & activity based costing
- Relation between general accounting & cost accounting (integrated or independent accounts)
- Analysis of relevant costs for making the decisions
- Break - even point of the firm |
|
Learning outcomes of the course :
|
| 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; 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. |
|
Prerequisites and co-requisites/ Recommended optional programme components :
|
| Accounting & Finance |
|
Mode of delivery (face-to-face ; distance-learning) :
|
| Theoretical concepts, tools and methods are illustrated by exercises based on actual cases. |
|
Recommended or required readings :
|
| 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
Slides PPT & exercises :
--> available 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. |
|
Assessment methods and criteria :
|
| Written exam |
|
Contacts :
|
| CHANTEUX Anne
UER Finance, Comptabilité et Droit
HEC-Ecole de gestion de l'ULg
Rue Louvrex, 14 (room 304)
4000 Liège Bât. N1
Tél: +32 4 2327261
Email: Anne.Chanteux@ulg.ac.be |
|
|
| |
