Enseignants
de Harlez de Deulin Yannick; Hoozée Sophie; Sarens Gerrit;
Langue
d'enseignement
Anglais
Préalables
Financial accounting course (basic and intermediate level)
Thèmes abordés
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Basic philosphy of management accounting
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Cost management concepts and cost behavior
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Traditionla cost management systems
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Activity-based costing
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Total-life cycle costing
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Target costing, kaizen costing, environmental costing
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Performance measurement
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Balanced scorecard
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Budgeting
Acquis
d'apprentissage
A la fin de cette unité d’enseignement, l’étudiant est capable de : |
| 1 |
Having regard to the LO of the programme, this activity contributes to the development and acquisition of the following LO:
1. Corporate citizenship
1.1. Demonstrate independent reasoning, look critically
1.3. Decide and act responsibly
2. Knowledge and reasoning
2.1. Master the core knowledge of each area of management.
2.2. Master highly specific knowledge
2.3. Articulate the acquired knowledge from different areas
2.4. Activate and apply the acquired knowledge
3. A scientific and systematif approach
3.1. Conduct a clear, structured, analytical reasoning
3.2. Collect, select and analyze relevant information
3.3.Consider problems using a systemic and holistic approach
4.1. Identify new opportunities, propose creative and useful ideas
5. Work effectively in an international and multicultural environment
5.1.Understand the inner workings of an organization
5.2.Position ... the functioning of an organization, in its ...socio-economic dimensions
5.3.Understand and establish their own role and scope for action
8. Communication and interpersonal skills
8.1. Express a clear and structured message
9. Personal and professional development
9.1. Independent self-starter
9.4. Quick study, lifelong learner
|
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La contribution de cette UE au développement et à la maîtrise des
compétences et acquis du (des) programme(s) est accessible à la fin de
cette fiche, dans la partie « Programmes/formations proposant
cette unité d’enseignement (UE) ».
Contenu
Management control at the crossroads of strategic planning and operational control
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Role and functions of the controller
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Decentralization and responsibility centers
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ABC/ABM model
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Strategic cost management
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Target costing
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Budgets, budgetary control and variance analysis
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Transfer pricing
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Performance Measures
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Reporting and Balanced Scorecards
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ERP and Management Control
Méthodes d'enseignement
Combination of classes, individual readings, teamwork on real-life case studies and class presentations
In-class activities
-
Lectures
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Exercices/PT
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Problem based learning
At home activities
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Readings to prepare the lecture
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Exercices to prepare the lecture
-
Paper work
Modes d'évaluation
des acquis des étudiants
Continuous evaluation
-
Date: -Weeks 1 to 6 Preparatory Reading - End of week 6 or 7 - Group work
-
Type of evaluation:
-
Comments: No
Evaluation week
-
Oral: No
-
Written: Yes 3 hours maximum
-
Unavailability or comments: No
Examination session
-
Oral: No
-
Written: No
-
Unavailability or comments: No
Ressources
en ligne
http://moodleucl.uclouvain.be/claroline/course/index.php?cid=LSMS2121
Bibliographie
Provided during the class
Faculté ou entité
en charge
CLSM
