2nd Bachelor in Human Resources Management
Economy of a Company
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| ECTS Credits | 2 |
|---|---|
| Number of Hours (h/year) | 30 |
| Teaching staff | GALANTE, Carméla TOUSSAINT, Martine |
| Course Unit | Compulsory |
| Term | Quad. 1 |
| Code | SOC-GGRH0046/2 |
| Prerequisite | None |
|---|---|
| Aims and Objectives | To use the data of the annual statements as management tool and information system. To control the bases of the social assessment. To carry out various calculations leading to a social assessment. To integrate the problems of the costs in the total process of company management. To calculate, with a view to the installation of a system of budgetary control, the pre-established costs related to the labour (wages). |
| Description | Annual statements. Analyse annual statements. The social assessment. Objectives and means of the analytical accountancy Data entries of information relating to the labour. |
| Bibliography | COSSU Claude. Comptabilité analytique et gestion budgétaire. Paris : ISTRA, Editions Casteilla, 1989. INSTITUT DES REVISEURS D’ENTREPRISE. Le bilan social. Bruxelles : Etudes IRE, 1996. RAULET Christian et Christiane. Comptabilité analytique et contrôle de gestion, Tome 1, Calcul des coûts de revient, Analyse des coûts et des marges. Paris : Dunod, 1994. RAULET Christian et Christiane. Comptabilité analytique et contrôle de gestion, Tome 2, Coûts préétablis et écarts, Gestion prévisionnelle et budgets. Paris : Dunod, 1994. |
| Teaching and Learning Methods | Lectures directed works on the collection of exercises |
| Assessment Methods | Written examinations |
| Notes | Yes |
| Language | French |
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