Fiche détaillée d'un cours


Voir la fiche établissement



IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Post-Graduate Program1S1English
Professeur(s) responsable(s)D.LAUREL-FOIS
Intervenant(s)Claudia URDARI

Pré requis

Basic accounting knowledge

Objectifs du cours

At the end of the course, the student should be able to :
- understand the importance of analysing and managing costs
- use recent innovations in the field of cost management to understand production processes
- calculate costs of products and services accurately
- use the internal accounting system effectively
- implement management accounting concepts and tools
- allocate the various resources of a project
- measure, plan and monitor all areas of performance in a company

Contenu du cours

Setting the Strategic Foundation: The Importance of Analysing and Managing Costs
- Cost Management and Strategic Decision Making
- Product Costing Concepts and Systems
- Cost Estimation
Activity-Based Management
- Activity-Based Costing Systems
- Customer Profitability and Activity-Based Management
- Managing Quality and Time to Create Value
Product Costing and Cost Allocation
- Job and Order Costing
- Joint Product and Process Cost Systems
- Managing and Allocating Support Service Costs

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class24,00  
Independent work
Reference manual 's readings12,00  
Independent study
Estimated personal workload39,00  
Charge de travail globale de l'étudiant75,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Project work
  • Interactive class
  • Coaching


Given that active participation is considered vital for the learning experience of the students, 15 % of the final mark will be based on the participation of students building on notes taken by the professor after each session. A further 15 % of the final mark will be based on a group case study which assures that students practice the application of the covered management accounting techniques in teams. A final individual written exam (70%) assures that all topics covered during the course are evaluated in order to realize the key learning goals of the course.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Final Exam
Written exam2,00160,00
Case study0,00040,00
TOTAL     110,00


  • Wouters, Selto, Hilton, Maher : Cost Management: Strategies for Business Decisions, International Edition -

  • Drury: Management and Cost Accounting, Cengage. -

Ressources internet

* Informations non contractuelles et pouvant être soumises à modification
Vidéo : Un campus à vivre
Notre chaîne Youtube