Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) |
---|---|---|---|
W-COGE-007 |
|
Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
---|---|---|---|---|---|---|---|
Français | Français | 15 | 15 | 0 | 0 | 0 | Q1 |
Contents
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.
Required Reading
Required Learning Resources/Tools
Not applicable
Recommended Reading
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
Term 1 Assessment - type
- Written examination
- Practical Test
Term 1 Assessment - comments
Written examination: 60%
Practical test: 40%
Term 2 Assessment - type
- Written examination
- Practical works
Term 2 Assessment - comments
Written examination: 60%
Practical test: 40%
Term 3 Assessment - type
- Written examination
- Practical test
Term 3 Assessment - comments
Written examination: 60%
Practical test: 40%
Resit Assessment - Term 1 (B1BA1) - type
- N/A
Resit Assessment - Term 1 (B1BA1) - Comments
Not applicable
Type of Teaching Activity/Activities
- Cours (cours magistraux; conférences)
- Travaux pratiques / travaux de laboratoire / exercices de création et recherche en atelier / projet sur ordinateur /études de cas