PERFORMANCE MANAGEMENT
Année du cours : 3 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 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.
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.
– 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
