 | Study programme 2022-2023 | Français | |
| Management accounting - AAEP | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-008 |
|
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 30 | 15 | 0 | 0 | 0 | Q1 |
Content of Learning Activity
Management accounting definition and objectives; direct and indirect expenses; production cost in full costing; production cost in direct costing; indirect expenses repartition; Activity-Base Costing; direct costing; costs in prevision context (standard costs); management accounting and decision making.
Required Reading
Copie de présentation - Comptabilité de gestion - Christiane Bughin
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face-to-face
Type of Teaching Activity/Activities
- Cours magistraux
- Travaux pratiques
- Etudes de cas
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)