Duration
30h E-Lrng
Number of credits
| Executive Master in Finance (Certificate organised abroad) | 3 crédits |
Lecturer
Language(s) of instruction
English language
Organisation and examination
All year long
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Chapter 1 : Introduction and goals of analytical accounting Chapter 2 : Links between financial and analytical accounting Chapter 3 : Cost classification Chapter 4 : Cost-volume-profit analysis and break-even point Chapter 5 : Cost calculation methods
Learning outcomes of the learning unit
At the end of this course, you should be able to :
- explain the importance and the aims of management 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
Prerequisite knowledge and skills
Financial accounting
Planned learning activities and teaching methods
COURSE MATERIALS :
- POWERPOINT SLIDES (with exemples and small exercises)
- VIDEOS
- COURSE BOOK
- MCQ & ADDITIONAL EXERCISES (without and with solution)
- CASE STUDIES
Mode of delivery (face to face, distance learning, hybrid learning)
E-learning
Recommended or required readings
Any session :
- In-person
written exam ( multiple-choice questionnaire )
- Remote
written exam ( multiple-choice questionnaire )
- If evaluation in "hybrid"
preferred remote