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.
Furthermore some sessions tare organized in the form of reverse classes with wooclap tests.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face and reverse classes
Organisational adjustments related to the current health context
Recommended or required readings
...
Assessment methods and criteria
Below you will find information on the evaluation methods planned for in-person and remote exams as well as those planned for hybrid sessions. Depending on how the health crisis evolves, the chosen method will be communicated to you no later than one month before the start of the exam session.
Any session :
- In-person
written exam
- Remote
written exam ( multiple-choice questionnaire )
- If evaluation in "hybrid"
preferred in-person
Additional information:
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