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 second semester
Schedule
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
...
Assessment methods and criteria
Written exam
Work placement(s)
Organizational remarks
Documents such as slides, exercises, case studies, videos; etc qill be available on Lol@ ; so students should consult it regularly. Furthermore e-mails will be sent to students on their official ULiege e-mail address.
Within maximum 4 weeks following exman results publishing (via Lol@ orcMyULiège) the students can come to consult their exam. Therefore they have to contact the teacher by e-mail (during the week after publlishing) to organize an appointment to consult their exam or go to a session scheduled for that purpose by the teacher.
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@uliege.be
Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session
Teaching methods implemented : distance-learning
Assessment subjects
Assessment methods
Contacts
Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session
Assessment subjects
Theory + exercicses & case studies
Assessment methods
Individual distance written examination in the form of multiple choice questions (with Lol@HD)
Detailed information and instructions to be strictly adhered to will be communicated via Lol@HD at least 7 days before the exam.
Contacts
Anne.chanteux@uliege.be