Course teacher(s)
Chris VANDERVINNE (Coordinator) and Philip VERGAUWENECTS credits
5
Language(s) of instruction
english, french
Course content
structure and processes of management control. Limits in the use of accounting. Costing (cost types, cost accounting). Planning and control (budgets, standard costs, decentralization, performance evaluation, dashboard). Decision making (short-term decisions, investment decisions). Course focused essentialy on practice.
Objectives (and/or specific learning outcomes)
Knowledge of the principles of management control in the company and the main techniques used.
Prerequisites and Corequisites
Required and corequired courses
Teaching methods and learning activities
12 courses are given to learn the theory and 8 practical sessions are given to apply the theory in exercises
The course in general is essentially based on exercises and practical examples.
3 practical sessions are based on the budget's theme and in the other 5 sessions, 2 practical cases must be submitted by groups formed among students.
References, bibliography, and recommended reading
« Cost Accounting – A managerial emphasis »
Charles T. Horngren / George Foster / Srikant M. Dater – Prentice Hall
« Intermediate Accounting »
Kieso & Weygandt – John Wiley & Sons, Inc.
« Management Accounting »
Anthony A. Atkinson / Rajiv D. Banker / Robert S. Kaplan /
S. Mark Young – Prentice Hall
« Performance Measurement & Control Systems for Implementing Strategy »
Robert Simons – Prentice Hall
Other information
Contacts
Pascal Leurquin
p.leurquin@evadix.be
Evaluation
Method(s) of evaluation
- Other
Other
You will be evaluated based on your participation in practical sessions. This is a course in which you have to be active.
Remaining points are given on basis of a written exam.
You must submit cases in practical sessions and respond to a written examination.
Mark calculation method (including weighting of intermediary marks)
4/20 > practical sessions
16/20 > written exam
Language(s) of evaluation
- french