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Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
Training officer(s)
S.MAIRE
Stakeholder(s)
MAIRE Sarah
Présentation
Prerequisite
Basic accounting knowledge.
Goal
At the end of the course, the student should be able to:
• Provide a framework for the available techniques used to get an organization under control
• Implement cost planning techniques as traditional costs system, ABC or Profit volume analysis in a concrete complex situation (AOL 6.A)
• Take decisions based on relevant information
• Understand and Design appropriate management control systems with the appropriate methodology (AOL 3.A)
• Explain the use and limitations of budgets
• Explain and build a balanced score card
• Provide a framework for the available techniques used to get an organization under control
• Implement cost planning techniques as traditional costs system, ABC or Profit volume analysis in a concrete complex situation (AOL 6.A)
• Take decisions based on relevant information
• Understand and Design appropriate management control systems with the appropriate methodology (AOL 3.A)
• Explain the use and limitations of budgets
• Explain and build a balanced score card
Presentation
Introduction to cost analysis as an answer to management issues
1. Costs typology
2. Costs calculation
2.1 Traditional costs system
2.2 ABC
2.3 Profit volume analysis
3. Decision making
4. Budget management
5. Dashboard and balanced score card
1. Costs typology
2. Costs calculation
2.1 Traditional costs system
2.2 ABC
2.3 Profit volume analysis
3. Decision making
4. Budget management
5. Dashboard and balanced score card
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 12,00 | ||
| Group Project | 12,00 | ||
| Overall student workload | 40,00 | ||
Evaluation
- Participation in class : 15%
For the in class exercises, the feedback will be given gloablly and individually.
- Group project : 25%
A case study will be given and will be treated during the wholde week. An exercise will be expected to be completed per groupe dayly and to be send to the teacher before the following day.
A feedback will be given on each exercise day after day, globally and individually.
- Final written exam : 60%
It will content lecture questions, MCQ questions, exercises and analysis question.
For the in class exercises, the feedback will be given gloablly and individually.
- Group project : 25%
A case study will be given and will be treated during the wholde week. An exercise will be expected to be completed per groupe dayly and to be send to the teacher before the following day.
A feedback will be given on each exercise day after day, globally and individually.
- Final written exam : 60%
It will content lecture questions, MCQ questions, exercises and analysis question.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 0,00 | 0 | 15,00 |
| Examen (final) | |||
| Examen écrit | 0,00 | 1 | 60,00 |
| Autres | |||
| Projet Collectif | 0,00 | 1 | 25,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Management and Cost Accounting 6th Edition, 2015 Alnoor Bhimani, Charles T. Horngren, Srikant Datar, Madhav Rajan -
Management Accounting for Business 7th Edition, 2018 Colin Drury -
Management Accounting for Decision Makers Edition 9th Edition, 2018 Peter Atrill, Eddie McLaney -
Management Accounting for Business 7th Edition, 2018 Colin Drury -
Management Accounting for Decision Makers Edition 9th Edition, 2018 Peter Atrill, Eddie McLaney -
Internet resources
IESEG Online (IOL)
Slides, exercises, case studies and additional readings will be available on the School's intranet.