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Bachelor of Business Administration 3 International Business
| Code | |
| Intutulé du cours | Budget and cost control |
| Crédits | 6 |
| Période | S6 du 16/01/2017 au |
| Type de cours | Obligatoire - Cours Magistral 24h00, Travaux Dirigés 12h00 |
| Niveau de cours | introduction |
| Professeur | |
| Objectifs du cours | Role, concepts and classification of cost accounting; Characteristics of material and labor. Systems of accounting for the purchase. Inventory methods; Types of labour costs; Job and process cost system; The master budget; Sales budget, production budget; Factory overhead budget. Direct materials, labor budget; Inventories budget. COGS budget; Selling expense budget. Administrative expense budget. Budgeted income statement; Cash budget; Budgeted balance sheet; Standard costs; Capital budgeting |
| Prérequis | Niveau : L2 |
| Contenu du cours | The purpose of this course is to offer the students a global view about the main concepts and tools of budget and cost control |
| Références bibliogaphiques | De référence - âOutlines of Cost Accountingâ. 3rd ed. Cashin, Polimeni, Handi. Publisher Schaumâs Outlines. |
| Méthodes d'enseignement | cours magistraux , travaux dirigés |
| Méthodes d'évaluation | Examens écrits ou examens oraux , Essai, étude de cas, dossier |
| Langues d'enseignement | ANGLAIS |
| Lieux | Angers |