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Master 1 of Business Administration International Business
| Code | |
| Intutulé du cours | Managerial accounting |
| Crédits | 6 |
| Période | S2 du au |
| Type de cours | Obligatoire - Cours Magistral 24h00, Travaux Dirigés 12h00 |
| Niveau de cours | intermédiaire |
| Professeur | |
| Objectifs du cours | - the accountants role in the organization - Cost terms and purposes - Job costing systems - Process costing systems - Cost allocation - Cost-volume profit relationships - Relevant information for decision making - Activity based costing - Pricing, target costing and customer profitability analysis - Capital investment decisions - Motivation, budgets and responsibility accounting - Flexible budgets, variances and management control - Transfer Pricing - Performance measurement |
| Prérequis | Niveau : Niveau licence |
| Contenu du cours | Provide key concepts and tools in cost accounting, analyze the interrelations between costs relationships and organizational activity changes, understand how managerial accounting may assist in planning for the future and in analyzing past activities. |
| Références bibliogaphiques | De référence - Bhimani, Horngren, Datar, Foster, Management and cost accounting, 4th Edition, Prentice Hall Financi |
| 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 |