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| FINA0020-1 | Introduction to Management Accountancy
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| Duration : | 15h Th |
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| Number of credits : |
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| Lecturer : | Anne Chanteux |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the first semester, review in January |
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Course contents :
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| - Cost classification (variable/fixed, direct/indirect, full or not)
- Analysis of direct costing and full costs
- Calculating full costs : traditional methods & activity based costing
- Links between general accounting & cost accounting
- Analysis of relevant costs for making decisions
- Break-even point of the firm |
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Learning outcomes of the course :
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| 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 and work out the economic profitability of a company;
- compare the different methods to allocate indirect costs. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Accounting & Finance |
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Planned learning activities and teaching methods :
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| Theoretical concepts, tools and methods are illustrated by exercises based on actual cases. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face |
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Recommended or required readings :
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| 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
Bibliographie complémentaire (--> cfr bibliothèque) :
- 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", 9ème édition, 2010, 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), 7e édition, Dunod, 2007, 344 pages.
- HORNGREN C. et FOSTER G., "Cost Accounting - A Managerial emphasis", Prentice Hall International, New Jersey, 2011, 14th edition.
- LORINO P., "Le contrôle de gestion stratégique, la gestion par les activités", 1991, Paris, 213 pages.
- RAVIGNON Laurent, BESCOS P-L & al, "La méthode ABC-ABM", Eyrolles, Paris, 3ème édition, 2007, 386 pages.
Reviews : Harvard Business Review, Revue Française de Comptabilité, Revue Française de Gestion |
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Assessment methods and criteria :
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| Written exam |
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Work placement(s) :
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Organizational remarks :
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| ... |
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Contacts :
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| 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 |
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