 | | |
| GEST3021-1 | Farm Business Management
|
|
| Duration : | 24h Pr |
|
| Number of credits : |
|
|
| Lecturer : | Thomas Dogot |
|
Language(s) of instruction :
|
| French language |
|
Course contents :
|
| 1. Introduction: from general accounting to management accounting
2. Principles and methods of cost accounting
3. Relevant indicators for management accounting
4. Management tools: methods of analysis and diagnosis of technical and economic performances of a farm
5. Data collection and agricultural management consultancy
6. Application to case studies |
|
Learning outcomes of the course :
|
| To show the accounting tools and to introduce the students to management accountancy.
After completing the course the student is expected to
Use a software of agricultural accounting
Apply the principles of the analytic accounting
Establish a complete cost price
Analyse the countable data of a farm exploitation
Model a plan of a farm exploitation to optimize that one |
|
Prerequisites and co-requisites/ Recommended optional programme components :
|
| -- GEST3028 - General accounting and management |
|
Mode of delivery (face-to-face ; distance-learning) :
|
| Lectures : 18h
Practical Works : 6h |
|
Recommended or required readings :
|
| 1) J.P. GILLET, V. GINSBURGH, P. MICHEL et KHROUZ - Comptabilité, DE BOECK.
2) Hellemans - Classification actualisée des exploitations agricoles belges. CEA.
3) Melyon, Hemeci et Fernandez (1994). Comptabilité analytique : principes, techniques et évolutions. Editions ESKA. |
|
Assessment methods and criteria :
|
| Written examination (100%) |
|
