Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Responsable(s)
M.LIGONIE
Intervenant(s)
Lille:
Tiphaine Compernolle
Benjamin Gibbs
Miguel Vega Perez
John Hegarty
Matthieu Belarouci
Kerim Karmeni
Véronique Touzan
, Paris:
Aziza Laguecir
Sarah Maire
Vincent Chevallier
Kada Meghraoui
Marion Ligonie
Tiphaine Compernolle
Benjamin Gibbs
Miguel Vega Perez
John Hegarty
Matthieu Belarouci
Kerim Karmeni
Véronique Touzan
, Paris:
Aziza Laguecir
Sarah Maire
Vincent Chevallier
Kada Meghraoui
Marion Ligonie
Présentation
Prérequis
Students who sign up for this course should have basic knowledge of accounting principles. It is imperative that students prepare on their own before each session (this means active reading of the course book, and question practice using the eLearning resources). The ability to participate, interact and ask critical questions is essential for success in this course.
Objectifs
1. Breakdown complex organizational problems using the appropriate methodology (AACSB AoL 3A): know when and how to use relevant cost information and other management accounting information for decision making, as well as appropriate methods of performance analysis (e.g. financial analysis, variance analysis).
2. Appraise the performance of a team (AACSB AoL 4A): Understand how cost information and management control systems can be used to monitor and evaluate performance.
3. Make effectual organizational decisions (AACSB AoL 5D): Explain how cost and management accounting information can help an organization function more effectively.
2. Appraise the performance of a team (AACSB AoL 4A): Understand how cost information and management control systems can be used to monitor and evaluate performance.
3. Make effectual organizational decisions (AACSB AoL 5D): Explain how cost and management accounting information can help an organization function more effectively.
Présentation
- Functions of financial, cost and management accounting
- Cost concepts and costing systems
- Activity Based Costing
- Cost-volume-profit models
- Management accounting information for short term decision making
- Budgeting and variance analysis
- Strategic cost management and management accounting
- Cost concepts and costing systems
- Activity Based Costing
- Cost-volume-profit models
- Management accounting information for short term decision making
- Budgeting and variance analysis
- Strategic cost management and management accounting
Modalités
Organisation
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 34,70 | ||
| Autoformation | |||
| E-Learning | 20,00 | ||
| Lecture du manuel de référence | 30,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 40,00 | ||
| Overall student workload | 124,00 | ||
Évaluation
i) Course participation, Homework & Graded eLearning over the whole course (15%)
- NB This will include consideration of the quality of work output, not simply on the quantity of work attempted (see "participation" below)
ii) Mid Term Exam (25%) on the content of the first 7 sessions of the course
iii) Final Exam (60%) on the content of the whole course
General feedback is given to students at every session through the correction of homework exercises and the answering to their questions on book reading and content of previous sessions, as well as after the midterm through the in-class correction of the exam.
Individual feedback is given, when appropriate, if asked specifically by the student.
- NB This will include consideration of the quality of work output, not simply on the quantity of work attempted (see "participation" below)
ii) Mid Term Exam (25%) on the content of the first 7 sessions of the course
iii) Final Exam (60%) on the content of the whole course
General feedback is given to students at every session through the correction of homework exercises and the answering to their questions on book reading and content of previous sessions, as well as after the midterm through the in-class correction of the exam.
Individual feedback is given, when appropriate, if asked specifically by the student.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Examen partiel | 1,15 | 1 | 25,00 |
| Participation | 20,00 | 1 | 15,00 |
| Examen (final) | |||
| Examen écrit | 2,50 | 1 | 60,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliographie
Drury C MANAGEMENT ACCOUNTING FOR BUSINESS 6th Edition (Cengage) -
Ressources Internet