Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Ce cours apparaît dans les formation(s) suivante(s)
Responsable(s)
Y.DE HARLEZ
Intervenant(s)
Yannick DE HARLEZ
Présentation
Prérequis
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.
Objectifs
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
- 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
Présentation
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
DAY TWO: Cost assignment and management
DAY THREE: Time-driven activity-based costing
DAY FOUR: ASANTE Teaching Hospital
Modalités
Organisation
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 |
Évaluation
10% participation in class
35% group work (presentation)
55% individual work (written exam)
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
Ressources Internet