Due to the COVID-19 crisis, the information below is subject to change,
in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
5 credits
30.0 h
Q2
Teacher(s)
Decaux Loïc; Mpasinas Valérie;
Language
English
Prerequisites
Financial accounting course (basic and intermediate level)
Main themes
- basic philosophy of management accounting
- cost management concepts and cost behavior
- activity-based costing
- performance measurement
- balanced scorecard
- budgeting
- business plan
- using costing techniques to make decisions
Aims
At the end of this learning unit, the student is able to : | |
| 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 |
Content
- introducing managerial accounting
- using costing techniques for decision-making
- planning and budgeting
- using managerial accounting for evaluation and control
- hot topics and perspectives in managerial accounting
Teaching methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
- virtual classes
- exercises
- case study
- group assignment
- individual readings
- guest speaker lecturer
Evaluation methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
- Continuous evaluation
- Group assignment: 40%
- Written individual memo: 30%
- Evaluation week
- Multiple choices exam: 30%
Bibliography
Provided during the class
Faculty or entity
CLSM
