Study programme 2018-2019 | Français | ||
Advanced Management Accounting | |||
Activité d'apprentissage à la Warocqué School of Business and Economics |
Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) |
---|---|---|---|
W-COGE-025 |
|
Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
---|---|---|---|---|---|---|---|
Français | Français | 15 | 15 | 0 | 0 | 0 | Q1 |
Content of Learning Activity
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
Copie de présentation - Comptabilité de gestion - compléments - Christiane Bughin
Required Learning Resources/Tools
Not applicable
Recommended Reading
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
Type of Teaching Activity/Activities
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)