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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)B.GIBBS
Intervenant(s)Daniela Laurel-Fois (Paris) Nermin Kassib-Accou (Paris) Marion Leoni (Paris) Miguel Vega Perez (Lille) Tiphanie Compronelle (Lille) Ben Gibbs (Lille) Yannick de Harlez (Lille)

Pré requis

Students who sign up for this course should have basic knowledge of accounting principles. It is imperative that students prepare on their own before each session (this means active reading of the course book, and question practice using the eLearning resources). The ability to participate, interact and ask critical questions is essential for success in this course.

Objectifs du cours

- identify and use relevant cost information and other management accounting information for decision making, and inventory valuation for internal and external profit measurement.
- explain how cost and management accounting information can help an organization function more effectively

Contenu du cours

- Functions of financial, cost and management accounting
- Cost concepts and costing systems
- Activity Based Costing
- Cost-volume-profit models
- Management accounting information for short term decision making
- Budgeting and variance analysis
- Strategic cost management and management accounting

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class34,70  
Independent work
Reference manual 's readings30,00  
Independent study
Estimated personal workload40,00  
Charge de travail globale de l'étudiant124,70  

Méthodes pédagogiques

  • E-learning
  • Interactive class
  • Case study


I) Course participation &Graded eLearning over the whole course (15%)
-NB This will include consideration of the quality of work output, not simply on the quantity of work attempted (see "participation" below)
II) Mid Term Exam (20%) on the content of the first 7 sessions of the course
III) Final Exam (60%) on the content of the whole course

Type de ContrôleDuréeNombrePondération
Continuous assessment
Mid-term exam1,00125,00
Final Exam
Written exam2,50160,00
TOTAL     100,00


  • Drury C MANAGEMENT ACCOUNTING FOR BUSINESS 5th Edition (Cengage) -

Ressources internet

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