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| GEST3021-2 | Farm Business Management
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| Duration : | 24h Th |
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| Number of credits : |
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| Lecturer : | Thomas Dogot |
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Language(s) of instruction :
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| French language |
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Course contents :
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| 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 |
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Learning outcomes of the course :
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| 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 |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| -- GEST3028 - General accounting and management |
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Mode of delivery (face-to-face ; distance-learning) :
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| Lectures : 18h
Practical Works : 6h |
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Recommended or required readings :
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| 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. |
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Assessment methods and criteria :
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| Written examination (100%) |
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