d'enseignement
- Basic philosphy of management accounting
- Cost management concepts and cost behavior
- Traditionla cost management systems
- Activity-based costing
- Total-life cycle costing
- Target costing, kaizen costing, environmental costing
- Performance measurement
- Balanced scorecard
- Budgeting
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 |
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) ».
- Role and functions of the controller
- Decentralization and responsibility centers
- ABC/ABM model
- Strategic cost management
- Target costing
- Budgets, budgetary control and variance analysis
- Transfer pricing
- Performance Measures
- Reporting and Balanced Scorecards
- ERP and Management Control
In-class activities
- Lectures
- Exercices/PT
- Problem based learning
- Readings to prepare the lecture
- Exercices to prepare the lecture
- Paper work
des acquis des étudiants
- Date: -Weeks 1 to 6 Preparatory Reading - End of week 6 or 7 - Group work
- Type of evaluation:
- Comments: No
- Oral: No
- Written: Yes 3 hours maximum
- Unavailability or comments: No
- Oral: No
- Written: No
- Unavailability or comments: No
en ligne
en charge
Programmes / formations proposant cette unité d'enseignement (UE)
d'apprentissage