Management Accounting

llsms2101  2021-2022  Louvain-la-Neuve

Management Accounting
5.00 crédits
30.0 h
Q2
Enseignants
Antoons Charlotte;
Langue
d'enseignement
Anglais
Préalables
Financial accounting course (basic and intermediate level)
Thèmes abordés
  1. basic philosophy of management accounting
  2. cost management concepts and cost behavior
  3. activity-based costing
  4. performance measurement
  5. balanced scorecard
  6. budgeting
  7. business plan
  8. using costing techniques to make decisions
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
 
Contenu
  • 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
Méthodes d'enseignement
  • virtual classes
  • exercises
  • case study
  • group assignment
  • individual readings
  • guest speaker lecturer
Modes d'évaluation
des acquis des étudiants
  • Continuous evaluation
    • Group assignment: 40%
    • Written individual memo: 30%
  • Evaluation week
    • Multiple choices exam: 30%
Bibliographie
Provided during the class
Faculté ou entité
en charge
CLSM


Programmes / formations proposant cette unité d'enseignement (UE)

Intitulé du programme
Sigle
Crédits
Prérequis
Acquis
d'apprentissage
Master [120] en sciences de gestion

Master [120] en droit [Double parcours Droit-Gestion : pour les Bacheliers en Droit]

Master [120] en sciences de gestion [Programme CEMS]