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| GEST1056-1 | Analytical accounting and management control
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| Duration : | 40h Th, 15h Pr |
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| Number of credits : |
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| Lecturer : | Didier Van Caillie |
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Language(s) of instruction :
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| French language |
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Course contents :
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| In a first part, this course presents the main techniques used in management accounting and shows why they are useful in a decision-making perspective.
In a second part, it describes the characteristics of the main management control systems in use in most organizations and proposes an overview of the main techniques and tools that are specific for results controls, action control and individual controls.
More specifically, 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).
In its second part, this course discusses the main characteristics of an efficient management control system and presents the different techniques that are used in organizations to ensure that they are efficiently managed daily. A special focus is put on techniques allowing for results controls (financial and accounting approach and organizationnal approach), for action controls (organizationnal approach and production management focus) and for individual control (incentives mechanisms). |
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Learning outcomes of the course :
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| In-depth mastery of specific mechanisms in management accounting.
In-depth mastery of the principles and the basics of organizationnal management control. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| General accounting. |
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Planned learning activities and teaching methods :
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| Theory : 30 h
Exercises : 15 h
Development of a basic audit of a management accouting system in an organization (individual work) |
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Mode of delivery (face-to-face ; distance-learning) :
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| Course every Tuesday, from 10.30 to 12.30, in Room 138, Building N1
Exercises every Thursday, from 15.30 to 17.30, in Room 126, Building N1
Start on Tuesday, 20 september 2011
Course not organized on 27 september 2011 |
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Recommended or required readings :
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| 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)
Merchant K, Van der Stede W. (2010) : Management control systems - Performance measurement, evaluation and incentives, Prentice Hall, 2nd Edition, Chapters 1 to 9 |
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Assessment methods and criteria :
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| 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 and the design of its management control system (40 %)- Final date of submission - 15 February, 2012 |
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Contacts :
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| Professor :
VAN CAILLIE Didier
Rue Louvrex, 14 - Bureau 102
4000 Liège
Tél. : 04/232 74 34
E-mail : D.VanCaillie@ulg.ac.be
Support :
France.Riguelle@ulg.ac.be |
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| Items online : |
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| Supports available |
| All supports are available via this link : |
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