Catalogue ECTS

Relations Internationales

Catalogue ECTS



Master 1 of Business Administration International Business

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
Objectifs du cours - the accountant’s 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