ACTIVITY BASED COST MANAGEMENT

Code Cours
2223-IÉSEG-M1S1-ACC-MA-EI01UE
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
Training officer(s)
Y.DE HARLEZ
Stakeholder(s)
Yannick DE HARLEZ
Level
Master
Program year
Period

Présentation

Prerequisite
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.
Goal
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
Presentation
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

Organization
Type Amount of time Comment
Présentiel
Cours interactif 16,00
Travail personnel
Charge de travail personnel indicative 8,00
Group Project 8,00
Autoformation
Recherche 2,00
Overall student workload 34,00
Evaluation
10% participation in class
35% group work (presentation)
55% individual work (written exam)
Control type Duration Amount Weighting
Contrôle continu
Participation 0,00 0 10,00
Présentation orale 0,00 2 35,00
Examen (final)
Examen écrit 0,00 1 55,00
TOTAL 100,00

Ressources

Internet resources