Comptabilité de gestion [ MGEHD2108 ]

GEHD1321 ' Accounting and financial analysis

• 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

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.

Written examination

• Lectures
• Course-related assignments organised in groups of around thirty students

• DE RONGE Y. (1998), Comptabilité de gestion, De Boeck.
• RAULET C. (1999), Comptabilité analytique d'exploitation, Volumes 1 and 2,Dunod.