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Lesson details

ACTIVITY BASED COST MANAGEMENT
2018-2019	EnIESEG School of Management ( IÉSEG )
Class code :	1819-IÉSEG-M1S1-ACC-MA-EI01UE	ACCOUNTING / AUDIT / CONTROL

Level	Year	Period	Language of instruction
Master	1	S1	EnEnglish

Academic responsibility	Y.DE HARLEZ
Lecturer(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

Prerequisites

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.

Learning outcomes

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

Course description

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

Class type

Class structure

Type of course	Numbers of hours	Comments
Independent work
Research	2,00
Independent study
Estimated personal workload	8,00
Group Project	8,00
Face to face
Interactive class	16,00
Total student workload	34,00