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ACTIVITY BASED COST MANAGEMENT
2018-2019	FrIESEG School of Management ( IÉSEG )
Code Cours :	1819-IÉSEG-M1S1-ACC-MA-EI01UE	ACCOUNTING / AUDIT / CONTROL

Niveau	Année de formation	Période	Langue d'enseignement
Master	1	S1	FrEnglish

Professeur(s) responsable(s)	Y.DE HARLEZ
Intervenant(s)	Yannick DE HARLEZ

IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS
IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS

Pré requis

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.

Objectifs du cours

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

Contenu du cours

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

Modalités d'enseignement

Organisation du cours

Type	Nombre d'heures	Remarques
Independent work
Research	2,00
Independent study
Estimated personal workload	8,00
Group Project	8,00
Face to face
Interactive class	16,00
Charge de travail globale de l'étudiant	34,00