Deuxième quadrimestre, 26 heures de théorie.

Anglais

2.g Analyses critical methods of cost accounting and uses them accurately when taking management decisions.

2.g.1 In the course some cost calculations techniques were discussed. The intention is that students can use these techniques to solve a specific case in the field of cost accounting

8.b Takes into consideration alternative explanations and methods when analysing and solving a (business) economic problem with practical relevance.

8.b.1 The student is able to analyze a business economic problem in the field of cost calculation and solve it on the basis of the suggested costing methods.

11.a Independently or in team, efficiently carries out a clearly defined assignment.

11.a.1 The student is able to independently analyze a business economic problem in the field of cost calculation and solve it.

Pour le programme de Bachelor of Science in Business Engineering :

Aucun

The role of management accountants
Cost terminology
Full costing versus variable costing
Relationships between costs, volume and profit
Job-order costing
Process costing and spoilage
Activity Based Costing
Standaard cost and analysis variances
Allocation of Support-Department Costs

The theory is discussed during the lectures starting from specific case studies.

Type : Exam during the examination period
Description of evaluation : Written
Type of questions : Open questions
Learning material : Calculator

• Evaluation caracteristics
•The exam consists of multiple choice questions, cases and open questions. Students may use a simple calculator.

• Determination final result
The grades are determined by the lecturer as communicated via Toledo and stated in the examination schedule. The result is calculated and communicated as a whole number on a scale of 20.

• Second exam opportunity
The features of the evaluation and determination of grades are identical to those of the first examination opportunity, as described above.

Pas de bibliographie recommandée