Duration
30h Th
Number of credits
| Master in human resources management (120 ECTS) (Gestion) | 5 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
- 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 : traditional approaches & activity based costing - Analysis of the pattern of a cost accounting network - Break-even point - Analysis of relevant costs for making decisions
Learning outcomes of the learning unit
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
- To strengthen knowledge and understanding of main management disciplines and its legal, policy and social context
- To understand, in management situations, the transversal tools of quantitative reasoning and information systems
- To build and propose viable solutions to management problems
- To develop a critical sense
- To develop a transversal and global vision
- Be able of a good written communication
Prerequisite knowledge and skills
Financial accounting
Planned learning activities and teaching methods
Theoretical concepts, tools and methods are constantly illustrated by concrete examples.
Moreover exercises based on actual cases are proposed to students during specific classes.
Additional (optional) exercise sessions with a student instructor are also organized to assist students in their learning.
Mode of delivery (face-to-face ; distance-learning)
Face-to-face
Recommended or required readings
...
Assessment methods and criteria
1st session : Individual written exam (theory + exercises)
2nd session : Individual written exam (theory + exercises)
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@ or MyULiège) 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
Assistant Professor
Department Finance, Accounting and Law
HEC-Ecole de gestion de l'ULiège
Rue Louvrex, 14
4000 Liège Bât. N1Tél: +32 4 2327261
Email: Anne.Chanteux@uliege.be
Room 304
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
Chapters 1 to 7 (PPT + exercises and cases
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@ at least 7 days before the exam.
Contacts
Anne.chanteux@uliege.be