CTB329 - Management Accounting I :  Foundations

programmes offrant cette activité pédagogique (cours)

Baccalauréat en administration des affaires

Sommaire

Cycle
1er cycle
Crédits
3 crédits
Durée
1 trimestre
Faculté/Centre
École de gestion
Cible(s) de formation

Produce and use relevant information on costs to monitor and improve organizational performance.

Contenu

Cost notions. Cost behavior. Manufacturing cost. Costing systems. Cost-Volume-Profit relationships. Relevant costs. Budget planning and control. Performance management: responsibility centre, financial and non-financial performance measures, balanced scorecard.

Préalable(s)

(CTB115 ou CTB119)

Équivalente(s)

CTB321