Academic year
2019-20
Is found in:
- International Curriculum, programme stage 2
This is a single course unit.
Study load:
6 credits
Weight:
6,00
Total study time: 100,00 hours
Possible deadlines for learning account: 01.12.2019 () or 15.03.2020 ()
Organisation of education
This course unit is marked out of 20 (rounded to an integer).
Re-sit exam: is possible.
Special admission is required to enrol in this course unit under
- credit contract.
- exam contract (to obtain a credit).
- exam contract (to obtain a degree).
Co-ordinator: De Wilde Jacob
Other teaching staff: Vanhee Christophe
Language course: No
Languages: English
Scheduled for: Semester 1 or Semester 2
Objectives
Can explain the different forms of analytical exploitation accounting
Can interpret an autonomous and extra-compliant analytical accounting
Can choose from various scenarios when data changes and think about the financial consequences of the choices made
Can periodically allocate the different cost types as cost price factor in analytical accounting
Can collect accounting and financial information for conducting an autonomous and extra-compliant analytical accounting
Can conduct an autonomous and extra-compliant analytical accounting
Can generate policy-supporting cost price information using autonomous and extra-compliant analytical accounting
Contents
General demarcation of the work area
Study of the cost types
Full Costing according to the traditional approach
Activity-based costing
Full costing processed accounting
Direct costing (break-even analysis, direct costing vs. full costing, differential cost calculation)
Order of enrolment
There are no prerequisites for this course.
Prerequisites
The arrangements regarding prerequisites applied for this course unit are in the Faculty’s educational and examination regulations (FOER).
Final objectives
| can develop and implement a financial policy and can take and advise short and long term appropriate financial decisions |
Teaching methods
Activating lecture
Practice session
Study guidance
Individual learning problems can always be reported to the lecturer.
Formative feedback
Evaluation
Evaluation(s) for first exam chance
| Moment | Form | % | Remark |
| Periodic | Written examination | 100,00 | |
Evaluation(s) for re-sit exam
| Moment | Form | % | Remark |
| Periodic | Written examination | 100,00 | |
Study materials
1. Mandatory books
Cost Management. Strategies for Business Decisions.Mandatory- Author: M. Wouters, F. Selto, M. Maher & R. Hilton
- Edition: laatste versie
- ISBN-nr: 978-00-771-3239-2