MUSF ACC 3005
The course will go back and forth amidst three skills, that students will progressively learn to master:
- building and interpreting cost information;
- using different economic reasonings and translating them into cost tables;
- applying the three main cost calculation methods to specific cases as well as variance analysis.
Develop fundamental skills while training future managers to be open, pro-active and capable of integrating technological fields into their management decision-making
The first part of the course will introduce to several economic reasoning in organizations and will present costing as a way to answer specific questions. Cost is an information that requires to be built and interpreted for each management decision. The second part of this course will explore different types of management accounts (direct costing, absorption costing, activity-based costing and variance analysis): first in their process of elaboration and second as decision-making tools. A synthesis will wrap up the concepts and the applications of different costing systems, and will broaden the perspectives to organisational and human issues.
Comptabilité, calcul des coûts, coûts et décision, coûts partiels, coûts complets, coûts par activités, coûts prévisionnels
Final exam : 50%
Mid-course assesment exercise : 33%
Presence and participation : 17%
Each of the three hour sessions entails three moments. First a preparation thanks to the on line animation, or a document posted on Moodle. Second, discussion and practical exercises, navigating back and forth among concepts and uses, with a non-negligeable time saved for envisaging decisions to be made. Third methods have to be reviewed afterwards thanks to an optional supplementary exercise.
Programme grande école