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Comptabilité de gestion [ MGEHC2108 ]


5.0 crédits ECTS  30.0 h  

Teacher(s) Helbois Dominique ;
Language French
Place
of the course
Charleroi
Prerequisites

GEHD1321 ' Accounting and financial analysis

Main themes
  • To define management accounting, its aims and its connection to general accounting.  
  • The tools for cost accounting: the company's organisational and analytical framework, the type of charges according to their destination and according to their variation mode, the type of cost accounting, the distribution methods of costing over time, the notions of activities, variability of costs and profitability thresholds, analysis of cost volume profit, the various approaches for full and partial costing. Introduction to activity-based costing
  • The distribution of costs by destination:  cost centre method, increase and division methods, introduction to the Activity Based Costing method, introduction to standard costs (budgets, standard costs and variance measures) and their accounting.
  • Consideration of specific issues such as stocks, by-products, waste
Aims

On completion of this course, students will be able to use basic accounting tools allowing them to provide a company with relevant information to assist in decision-making and the control of organisations.

Teaching methods
  • Lectures
  • Course-related assignments organised in groups of around thirty students
Bibliography
  • DE RONGE Y. (1998), Comptabilité de gestion, De Boeck.
  • RAULET C. (1999), Comptabilité analytique d'exploitation, Volumes 1 and 2, Dunod.
Cycle et année
d'étude
> Master [60] in Management (shift schedule)
> Master [120] in Management (shift schedule)
Faculty or entity
in charge
> BLSM


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