SYLLABUS

1. Objectifs du cours

Understand the basic mechanisms and techniques of management control.

2. Description du cours

This course explores some of the key concepts of management control: definition and classification of costs, cost volume profit analysis, costing systems, budgeting.

3. Plan du cours

• 1. Introduction
• 2. Cost concepts and classifications
• 3. Cost volume profit models
• 4. Relevant costs and benefits
• 5. Job order costing
• 6. Budgeting

4. Compétences visées

• Analyse cost behaviour, identify the relevant costs for decision making, compute costs using double entry booking, prepare and use budgets

Consulter la fiche RNCP de cette formation

5. Modalités pédagogiques

Mode d'enseignement : Présentiel

Langue(s) utilisée(s) : anglais

Méthodes pédagogiques : Cours magistral, Travaux Dirigés

6. Modalités d'évaluation

Examen écrit sur table

7. Bibliographie

• Drury, Management Accounting for Business Decisions, Thompson, 2018
• Hilton, Maher, Selto, Cost Management, Strategies for Business Decisions, MC Graw Hill, 2003.
• Horgren, Datar, Foster, Rajan and Ittner, Cost Accounting, A Managerial Emphasis, 2018.
• Mc Watters, Zimmerman and Morse, Management Accounting, Analysis and Interpretation, Prentice Hall, 2011