Bachelor's in Management (Charleroi (Hor. jour))

		Study programme 2019-2020	Français
		Advanced Management Accounting
		Programme component of Bachelor's in Management (Charleroi (Hor. jour)) à la Warocqué School of Business and Economics

Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what assessment methods are planned for the end of Q3

Code	Type	Head of UE	Department’s contact details	Teacher(s)
UW-B3-SCGEST-013-C	Optional UE	BUGHIN Christiane	W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat	BUGHIN Christiane

Language of instruction	Language of assessment	HT(*)	HTPE(*)	HTPS(*)	HR(*)	HD(*)	Credits	Weighting	Term
Français	Français	15	15	0	0	0	3	3.00	1st term

AA Code	Teaching Activity (AA)	HT(*)	HTPE(*)	HTPS(*)	HR(*)	HD(*)	Term	Weighting
W-COGE-025	Advanced Management Accounting	15	15	0	0	0	Q1	100.00%

Programme component
	UW-B2-SCGEST-003-C Accounting 2

Objectives of Programme's Learning Outcomes

Actively master the fundamental concepts and models of economic sciences and management sciences

Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
Understand the methods and tools adapted to the field of economics and management

Critically compare knowledge acquired to real situations.

Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.

Actively master a knowledge base in human, legal and social sciences, essential for analysing problems in management.

Understand extensive problems in certain areas of management.

Critically compare knowledge acquired to real situations.

Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.

Learning Outcomes of UE

At the end of the course, the students will be able to criticize the implementation of traditional methods to costs calculation; to understand and apply Activity-Based Costing; to use the cost-volume-profit model; to establish the expenses variation laws; to identify the significant expenses for decision making; to analyse standard costing and related variances.

Content of UE

Activity-based costing and activity-based management; cost-volume-profit model (breakeven point); expenses variation laws (linear and non linear models); decision making (special oders, outsourcing, new customers, capacity constraints); standard costing: tools of variances analysis.

Prior Experience

UE Accounting 2

Type of Assessment for UE in Q1

Oral examination
Written examination
Practical test

Q1 UE Assessment Comments

Written examination: 70%
Practical test: 30%

Type of Assessment for UE in Q3

Oral examination
Written examination
Practical Test

Q3 UE Assessment Comments

Written examination: 70%
Practical test: 30%

Type of Resit Assessment for UE in Q1 (BAB1)

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type of Teaching Activity/Activities

AA	Type of Teaching Activity/Activities
W-COGE-025	Cours magistraux Travaux pratiques Etudes de cas

Mode of delivery

AA	Mode of delivery
W-COGE-025	Face to face

Required Reading

AA	Required Reading
W-COGE-025	Note de cours - Comptabilité de gestion - compléments - Christiane Bughin

Required Learning Resources/Tools

AA	Required Learning Resources/Tools
W-COGE-025	Not applicable