Key words
analytic accountancy, cost accounting
Objectives
The necessity of cost accounting lies on the one side in the impossibility to conclude the general accountancy without calculating the cost of the manufactures good and services, and on the other side in the internal need to dispose of a more detailed costing information in order to control them. This course aims to acquaint the students with the various techniques to obtain costing insight.
Topics
Clear definition of the working area
Study of different costings
Full costing: the technique, the extra accounting costing calculation, dividing problematics
Activity based costing
Full costing in form of accountancy
Direct costing
Standard cost accounting
Prerequisites
Basic knowledge of accountancy
Final Objectives
Materials used
Bruggeman W, De Lembre E., Everaert P., Georges W., Paemeleire R., Van Geyt E., Analytisch boekhouden en kostencalculatie, Wolters Leuven
Study costs
Study guidance
Teaching Methods
Lecture: 6 hours, exercises: 50 hours
Assessment
written examination
Lecturer(s)
Lucette Cordons
Joke Huysman
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