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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)D.HARRISON
Intervenant(s)Dr. David HARRISON

Pré requis

A prior course in managerial accounting is essential. This course reviews several methodologies introduced in prior managerial accounting courses, with the objective of instilling a deeper understanding of their underlying theories, methods, applications, and limitations. Practial applications and casework move rapidly through the areas. Prior work in variance analyses, capital budgeting, variable costing, and break-even is fundamental to success in the course.

Objectifs du cours

1. Better understand the role and value of managerial accounting, (including terminology).
2. Differentiate between short and long-term decision relevance criteria; matching requisite performance techniques with analytic needs for optimal strategic decisions.
3. Further utilize CVP tools, including probability modeling, for short-term profitability planning.
3. Develop greater understanding of capital budgeting (NPV, DCF) methods, including reasons underlying use of cash-based analyses over financial rules-based determinants.
3. Understand and apply the fundamentals underlying Goldratt’s ‘Theory of Constraints’ decision models.
4. Apply variance concepts to revenue and margin analyses.
5. Improve communication skills through analyses and group case work presentations.

Contenu du cours

Managerial accounting [/finance] is all about providing objective, analytic support for many levels of organizational decisions. Management courses focus on the more subjective organization and human factor issues; managerial accounting targets specific decision areas amenable to objective, quantifiable analyses. Key to the process is identification of decision alternatives, relevant information, and applicable analytic tools. Profit-maximizing firm decisions are the result.

Building on prerequisite foundation managerial accounting methods, and designed for the hands-on decision-maker, four key management accounting areas are presented, actively demonstrated, and discussed. Each area culminates with case analyses, designed to explore its business relevancy, applicability, and practical usage. With the prerequisite foundation, this course provides a lasting review of select financial decision tools. Included are: (1) Why Management Accounting? Whatever happened to simple cost accounting? (2) Long-term resource allocation decisions: It's All About Cash - What happened to Financial Reporting Standards? (3) How’d We Do?" Using traditional variance work on the Sales and Margin side. (4) Coming Up Short? Strategies supporting short-term business planning, including multi-product, probabilistic, break-even modelling. (5) Is That All There Is? Some management accountants, inspired by Goldratt’s ‘bottleneck solutions,’ favour dropping cost accounting. Why? Activity-Based Hogwash? ~ Disappointments, resolutions. Group presentations culminate the course. Creative analysis, innovative approaches / solutions, and professional reporting are the foundation of the assignment. Insightful, inventive thinking, with a dash of enthusiasm, the coup de maitre.

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Independent work
Reference manual 's readings1,00  
Independent study
Estimated personal workload3,00  
Group Project10,00  
Charge de travail globale de l'étudiant32,00  

Méthodes pédagogiques

  • Presentation
  • Research
  • Project work


4 Daily Quizzes [36%]; Group Case Project & Presentation [40%]; 4 Group Reflective Essays [12%]; 3 Homework Assignments [6%]; Participation [6%].

Type de ContrôleDuréeNombrePondération
Continuous assessment
Written Report0,00412,00
Individual Project0,0036,00
Group Project0,00140,00
TOTAL     100,00


  • Is Theory of Constraints For You -

  • Business Valuation Made Simple -

* Informations non contractuelles et pouvant être soumises à modification
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