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ACTIVITY BASED COST MANAGEMENT

2016-2017

IESEG School of Management ( IÉSEG )

Code Cours :

1617-IÉSEG-M1S1S2-ACC-MA-EI01UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master1S1S2English
Professeur(s) responsable(s)Y.DE HARLEZ
Intervenant(s)Yannick DE HARLEZ, Sophie HOOZEE


Pré requis

Students who sign up for this course should have basic knowledge of accounting principles.

Objectifs du cours

At the end of the course, the student should be able to:
- Understand the differences between traditional costing systems, activity-based costing (ABC) and time-driven ABC
- Choose the appropriate costing system depending on its purpose
- Design and implement a costing system
- Critically reflect on the drivers of costing system implementation success
- Understand how costing systems can lead companies towards better performance

Contenu du cours

Part 1: traditional costing systems versus ABC
Part 2: ABC versus TDABC
Part 3: effective costing system design
Part 4: successful costing system implementation


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Coaching2,00  
Independent study
Estimated personal workload16,00  
Group Project16,00   Group project
Charge de travail globale de l'étudiant50,00  

Méthodes pédagogiques

  • Presentation
  • Project work
  • Interactive class
  • Coaching


Évaluation

- 40% group work
- 60% individual assignments

Type de ContrôleDuréeNombrePondération
Others
Written Report0,00260,00
presentation
statement0,00140,00
TOTAL     100,00


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