Génie industriel - Rubrique Formation - 2022

Management Accounting and Design to Cost - 4GMA0313

  • Number of hours

    • Lectures 12.0
    • Projects -
    • Tutorials 12.0
    • Internship -
    • Laboratory works -
    • Written tests 1.5

    ECTS

    ECTS 3.0

Goal(s)

• To understand the managerial implications of cost accounting for the products of the firm, in terms of budgeting and performance measurement.

Responsible(s)

Catherine BONNE

Content(s)

• Presentation of the new methods of cost accounting (ABC methodology)
• Forecasting and budgetary control
• Performance measurement

Test

E1 = Final written exam from the 1st exam period
E2 = Final oral or written exam from the 2nd exam period

N1 = Final mark from the 1st exam period
N2 = Final mark from the 2nd exam period

N1 = E1(50%)+CC (50%)
N2 = E2
Cette pondération est compatible avec une organisation des enseignements et des examens en distanciel

Calendar

The course exists in the following branches:

  • Curriculum - Engineer IPID apprentice program - Semester 7
see the course schedule for 2023-2024

Additional Information

Course ID : 4GMA0313
Course language(s): FR

You can find this course among all other courses.

Bibliography

R. Demeestère, P. Lorino et N. Mottis, «Contrôle de gestion et pilotage de l'entreprise», Dunod, 3ème édition, 2006, 334p.
A. Burlaud, R. Teller, S. Chatelain-Ponroy, S. Mignon et E. Walliser, «Contrôle de gestion», Vuibert, collection Gestion, 2004, 361p.
Y. De Rongé et K. Cerrada, «Contrôle de gestion, synthèse de cours et exercices corrigés», Pearson Education, collection Synthex, 2005, 262p.
C. Horngren, S. Datar, G. Foster, «Contrôle de gestion et gestion budegétaire», Pearson Education, 3ème édition, 2006.