Study Programmes 2015-2016
| GEST0368-1 | ||||||||
| Cost Accounting | ||||||||
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Duration :
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| 30h Th | ||||||||
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Number of credits :
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Lecturer :
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| Keke Makunza | ||||||||
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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 second semester | ||||||||
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Units courses prerequisite and corequisite :
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| Prerequisite or corequisite units are presented within each program | ||||||||
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Course contents :
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| - The company and its environment
- Relation between financial accounting & cost accounting - Cost classification (variable/fixed, direct/indirect, full or not) - Analysis of direct costing and full costing - Calculating full costs - Analysis of the pattern of a cost accounting network - Break-even point - Analysis of relevant costs for making decisions - From cost accounting to management control |
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Learning outcomes of the course :
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| At the end of this course, students should be able to :
* explain aims of cost accounting * define and classify costs in actual, standard, direct, indirect, fixed and variable costs * calculate break-even-point and security margin * describe the various cost calculation methods * calculate costs with several methods and compare results * understand that cost calculation methods should have been chosen and applied according to specific criteria * analyse costs and margin and make decisions on that basis * explain budgeting process * calculate standard costs to prepare budgets * calaculate and analyse variances |
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Prerequisite knowledge and skills :
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| Financial accounting | ||||||||
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Planned learning activities and teaching methods :
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| Theoretical concepts, tools and methods are constantly illustrated by concrete examples.
Moreover exercises based on actual cases are proposed to students during specific classes. |
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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 :
Van Caillie, D. (2005). Principes de comptabilité analytique et de comptabilité de gestion (2ème). Liège, Belgique: Editions de l'Université de Liège.
Slides PPT & exercises : --> available on the virtual campus Lol@ Additional bibliography (--> library) : - BESCOS P.-L. and 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", 9th edition, 2010, Ed. Sirey, Paris. - DEHERRIPON Philippe, "Gestion par activités", 1999, Ed. d'Organisation, Paris, 168 pages. - GOUJET C. and RAULET C., "Comptabilité analytique et Contrôle de gestion", (tome 1 + corrigés), 7e édition, Dunod, 2007, 344 pages. - HORNGREN C. and 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, 3rd edition, 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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| Individual written exam (theory + exercises): 15/20
Group work: 5/20 |
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Work placement(s) :
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Organizational remarks :
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| Each work group must include 5 students. | ||||||||
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Contacts :
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| MAKUNZA KEKE Edgard
Lecturer
UER Finance, Comptabilité et Droit
HEC-Ecole de gestion de l'ULg
Rue Louvrex, 14
4000 Liège Bât. N1
(Service du Professeur VAN CAILLIE) Email: k.Makunza@ulg.ac.be |
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