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PERFORMANCE MANAGEMENT

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-IÉSEG-BB2S2-ACC-BB2CE01UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Bachelor in International Business2S2English
Professeur(s) responsable(s)B.GIBBS
Intervenant(s)B.GIBBS


Pré requis

The students are expected to be aware of the basics of financial accounting, and so to understand what an income statement, a balance sheet, an asset, a liability, revenues and expenses are.

Objectifs du cours

Understand what management accounting, and control/costing systems are.
Use usual management accounting tools.

Contenu du cours

Thema
Session 1 Introduction to concepts and vocabulary
Session 2 Traditional cost system (1)
Session 3 Traditional cost system (2)
Session 4 Activity Based Costing
Session 5 Cost-Volume-Profit Analysis
Session 6 Relevant costs for specific decisions
Session 7 The Budgets
Session 8 Variance Analysis
Session 9 Performance Evaluation and the Balanced Scorecard


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class24,00  
Independent study
Estimated personal workload45,00  
Charge de travail globale de l'étudiant69,00  

Méthodes pédagogiques

  • Interactive class


Évaluation

Learning management accounting needs continuous effort. Participation, graded exercises in class and final exams are used to assess students.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Participation0,00010,00
Exercises1,00230,00
Final Exam
Written exam2,00160,00
TOTAL     100,00

Bibliographie

  • Managerial Accounting - Sawyers, Jackson & Jenkins

    MANAGERIAL ACCT, South Western Edition




 
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