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Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École
- Crédits ECTS: 4.00
Training officer(s)
Y.DU
Stakeholder(s)
Y.DU
Présentation
Prerequisite
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.
Goal
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
- 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
Presentation
-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
- Cost concepts and costing systems
- Activity Based Costing and management
- Cost-volume-profit models
- Management accounting information for short term decision making
- Budgeting
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 42,00 | ||
| Autoformation | |||
| Lecture du manuel de référence | 9,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 9,00 | ||
| Overall student workload | 60,00 | ||
Evaluation
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
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
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 42,00 | 1 | 10,00 |
| Examen (final) | |||
| Examen écrit | 2,00 | 2 | 90,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Ronald Hilton & David Platt – Managerial Accounting: Creating Value in a Dynamic Business Environment 10th Edition (McGraw-Hill Education) -
Internet resources