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Advanced Management Accounting


IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)Y.DU

Pré requis

It is not an introductory course. Students who sign up for this course should have basic knowledge of accounting principles. It is also imperative that they are willing to review the topics discussed during the class and do additional exercises after each session.

Objectifs du cours

At the end of the course, the student should be able to :
- understand how cost management supports strategic planning and decision making
- identify and use relevant cost information and other management accounting information to make decisions, and to help evaluate an organization's strategic plans
- use statistical methods to analyze accounting data presented in the spreadsheet and develop solutions to business problems
-understand the importance of ethical behaviour in decision making, and identify measures taken to maintain such behavior

Contenu du cours

-The Changing Role of Managerial Accounting in a Dynamic Business Environment
- Cost concepts and costing systems
- Activity Based Costing and management
- Cost-volume-profit models
- Management accounting information for short term decision making
- Budgeting

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class42,00  
Independent work
Reference manual 's readings9,00  
Independent study
Estimated personal workload9,00  
Charge de travail globale de l'étudiant60,00  

Méthodes pédagogiques

  • E-learning
  • Interactive class
  • Case study


eLearning and exercises required over the whole course (10%) NB This will be graded on "participation"

Exam 1 (45%) (end of semester 1) on the content of the first part of the course introduced in semester 1
Exam 2 (45%) (after the last session in semester 2) on the content of the second part of the course introduced in semester 2

Type de ContrôleDuréeNombrePondération
Continuous assessment
Final Exam
Written exam2,00290,00
TOTAL     100,00


  • Ronald Hilton & David Platt – Managerial Accounting: Creating Value in a Dynamic Business Environment 10th Edition (McGraw-Hill Education) -

Ressources internet

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