ACTIVITY BASED COST MANAGEMENT
Année du cours : 1 année(s)
Etablissement : IÉSEG School of Management
Langue : English
Formation(s) dans laquelle/lesquelles le cours apparait :
Période : S1
Students who sign up for this course should have a good knowledge of basic accounting principles and share a deep concern for pragmatism. Preliminary professional experience is not required but clearly a plus.
At the end of the course the student should be able to :
– Understand the differences between traditional costing, activity-based costing (ABC) and time-driven ABC systems
– Choose the appropriate costing system depending on its purpose
– Design and implement a costing system
– Critically reflect on the drivers of costing system implementation success
– Understand how costing systems can lead companies towards better performance
DAY ONE: Introduction, cost accounting, cost terms
DAY TWO: Cost assignment and management
DAY THREE: Time-driven activity-based costing
DAY FOUR: ASANTE Teaching Hospital
