HEPL

It is essential to have common sense and to master some basic mathematical tools.

To understand what costs consist of and how to calculate them.

To show and set up the link with the accounting course.

To study cost managing problems in a competitive environment.

To understand the consequences of the modification of an element on the whole costs.

To enable students to converse efficiently with the enterprise managers.

To put the theory into practise in laboratories.

The calculation and composition of complete costs, the cost-volume-profit model: direct and indirect charges, distribution of indirect charges, calculation of purchase costs, production costs and cost price, stock control and valorisation, the performance appraisal, the diagram of accounts to be able to get the link with general accounting, the notions of fixed and variable charges, break-even point, the direct costing, cost-volume profit analysis, average cost, marginal cost and economic optimum.

Economie générale et/ou appliquée, Philippe COLLEE édité par l’A.S.B.L. DEFI

Comptabilité analytique et contrôle de gestion Tome 1 Calcul des coûts et coûts de revient, analyse des coûts et des marges, Christian et Christiane RAULET édité chez DUNOD

Costing an introduction, Colin DRURY, éd.CHAPMAN&HALL, 2d ed.

Recueils d'exercices Almer Charles

assessment of the projects achieved in laboratories and end of the year written examination with open questions