 | Study programme | Français | |
 | Advanced Management Accounting | ||
Programme component of Bachelor 's Degree in Management (Charleroi (Hor. jour)) à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-B3-SCGEST-013-C | Optional UE | BUGHIN Christiane | W711 - Comptabilité et gestion |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 15 | 15 | 0 | 0 | 0 | 3.00 | 3.00 |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-025 | Advanced Management Accounting | 15 | 15 | 0 | 0 | 0 | Q1 | 100.00% |
| Unité d'enseignement | ||
|---|---|---|
 | UW-B2-SCGEST-003-C Comptabilité 2 | |
Objectives of Programme's Learning Outcomes
- Actively master the fundamental concepts and models of economic sciences and management sciences
- Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
- Understand the methods and tools adapted to the field of economics and management
- Critically compare knowledge acquired to real situations.
- Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
- Actively master a knowledge base in human, legal and social sciences, essential for analysing problems in management.
- Understand extensive problems in certain areas of management.
- Critically compare knowledge acquired to real situations.
- Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
Learning Outcomes of UE
At the end of the course, the students will be able to criticize the implementation of traditional methods to costs calculation; to understand and apply Activity-Based Costing; to use the cost-volume-profit model; to establish the expenses variation laws; to identify the significant expenses for decision making; to analyse standard costing and related variances.
Content of UE
Activity-based costing and activity-based management; cost-volume-profit model (breakeven point); expenses variation laws (linear and non linear models); decision making (special oders, outsourcing, new customers, capacity constraints); standard costing: tools of variances analysis.
Prior Experience
UE Accounting 2
Type of Assessment for UE in Q1
- Written examination
- Practical test
Q1 UE Assessment Comments
Written examination: 70%
Practical test: 30%
Type of Assessment for UE in Q2
- Written examination
- Practical test
Q2 UE Assessment Comments
Written examination: 70%
Practical test: 30%
Type of Assessment for UE in Q3
- Written examination
- Practical Test
Q3 UE Assessment Comments
Written examination: 70%
Practical test: 30%
Type of Resit Assessment for UE in Q1 (BAB1)
- N/A
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-025 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-025 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-025 | Note de cours - Comptabilité de gestion - compléments - Christiane Bughin |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-025 | Not applicable |
Recommended Reading
| AA | Recommended Reading |
|---|---|
| W-COGE-025 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-025 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-025 | Not applicable |
Grade Deferrals of AAs from one year to the next
| AA | Grade Deferrals of AAs from one year to the next |
|---|---|
| W-COGE-025 | Autorisé |