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ACTIVITY BASED COST MANAGEMENT

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-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


Pré requis

Students who sign up for this course should have a good knowledge of basic accounting principles and share a deep concern for pragmatism. Preliminary professional experience is not required but clearly a plus.

Objectifs du cours

At the end of the course, the student should be able to:
- Understand the differences between traditional costing, activity-based costing (ABC) and time-driven ABC systems
- 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

DAY ONE: Introduction, cost accounting, cost terms
DAY TWO: Cost assignment and management
DAY THREE: Time-driven activity-based costing
DAY FOUR: ASANTE Teaching Hospital


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent study
Estimated personal workload16,00  
Group Project16,00   Group project
Independent work
Research2,00  
Charge de travail globale de l'étudiant50,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Research
  • Interactive class
  • Case study


Évaluation

10% participation in class
35% group work (presentation)
55% individual work (written exam)

Type de ContrôleDuréeNombrePondération
presentation
statement0,00135,00
Continuous assessment
Participation0,00410,00
Final Exam
Written exam0,00155,00
TOTAL     100,00


Ressources internet



 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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