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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)Aziza LAGUECIR

Pré requis

Basic management accounting and financial accounting knowledge

Objectifs du cours

At the end of the course, the student should be able to :Regarding costs:
- Regarding costs:
- calculate costs and understand the importance of allocation
- understand different costs allocations
- analyze and manage costs
- suggest decisions based on costs analysis
Regarding Performance Management:
- understand, use and improve the internal management and cost accounting system
- implement management accounting concepts and tools
- define, measure, plan and monitor all areas of performance in an organization

Contenu du cours

Introduction to Management Accounting and Costs terms
I. Decision Making
• Short term decision making
• Job-Costing and Process-Costing Systems
• Cost allocation and Traditional Costing
II. Process and Activity-Based Management
• Activity-Based Costing Systems

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 workload30,00  
Group Project9,00  
Charge de travail globale de l'étudiant75,00  

Méthodes pédagogiques

  • Presentation
  • Project work
  • Interactive class
  • Case study
  • 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 assignment, 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
Oral presentation1,00110,00
Final Exam
Written exam2,00160,00
Case study0,00030,00
TOTAL     110,00


  • Management and Cost Accounting, 6th Edition -

* Informations non contractuelles et pouvant être soumises à modification
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