Duration
15h Th
Number of credits
| Master in management (120 ECTS) (evening classes) | 5 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
- Links between financial accounting & cost accounting
- Cost classification (variable/fixed, direct/indirect, full or not)
- Calculating full costs : traditional methods & activity based costing
- Analysis of relevant costs for making decisions
- Break-even point of the firm
Learning outcomes of the learning unit
At the end of this course, students should be able to :
- calculate and anayse break-even-point and make decisions;
- 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.
Prerequisite knowledge and skills
Accounting & Finance
Planned learning activities and teaching methods
Theoretical concepts, tools and methods are illustrated by exercises based on actual cases.
Mode of delivery (face-to-face ; distance-learning)
Face-to-face
Recommended or required readings
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
Assessment methods and criteria
Written exam
Work placement(s)
Organizational remarks
...
Contacts
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