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COURSE PURPOSE AND OBJECTIVES
ESC Montpellier Course Syllabi
Management Accountings (CGE321ESC)
GSCM – Montpellier Business School – ESC Programme course syllabus - 20082009
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MANAGEMENT ACCOUNTINGS (CGE321ESC)
As this course is the first management accounting course, its main objective is to introduce students to various management accounting
methods, techniques, to develop their ability to analyse and solve problems by using the right method in a given context.
During this course, there are two types of required work: individual work (reading detailed pedagogical notes and textbooks and doing one’s
computer pre-course home work) and team work (essentially preparing case studies).
As future decision makers, students are also concerned with ethics and citizenship issues. This course will contribute to develop students’
awareness and their ability to interpret a management decision in terms of social responsibility and ethics.
By assimilating all this information, students will acquire some communication skills needed to explain and defend their decision.
Course Contribution to technical ability
Students are required to master technical concepts throughout this course such as the process of calculation of costs at different stages of the
operating cycle, the different techniques for income measurement and inventory valuations, the alternative methods to compute full costs
(official accounting rule and ABC method) and non full costs (direct costing marginal costing, break even point, etc.). This training will use
different methods: theoretical course teaching the techniques, Examples of the real environment, computer self learning tools, exercises and
case studies.
Course Contribution to apply the analytical approach
Decision making is not reduced to a mechanical process. This is a complex process where lots of elements interact. Thus, students must
understand these interactions in order to choose the right approach or method to solve decision making problems. They will solve case studies
concerning each topic of the course.
Course Contribution to the ability to recognize global constraints
When students provide a rigorous and technically correct information, the work is not finished, because this information alone does not
represent a decision: it has to be integrated in a decision process which takes into account various constraints (legal regulation, ethics, global
strategy, etc.). Real environment Examples and case studies will develop this ability.
Course Contribution to oral and written communication ability
A given result in management accounting might be a single number or a series of numerical calculation – nevertheless, students are required to
provide a complete report (in case studies and in the final Exam), including a precise summary of the calculation process, the synthesis of the
problem and the proposed solution.
COURSE DESCRIPTION
Costs analysis (variable, fixed, direct, indirect).
The process of calculation of costs at different stages of the operating cycle.
The different techniques for income measurement and inventory valuations. The legal inventory valuation
The alternative methods to compute full costs (official accounting rule and ABC method).
The seasonal costs.
The alternative methods to compute non full costs (direct costing, marginal costing, break even point technical and strategic analysis, etc.).
Costs analysis and ethic : break-even point strategy and redundancy- product choice and sustained development
COURSE MATERIAL
Students have access to the e-learning platform to download and prepare the courses and the slides presented in class and to prepare the
homework due for each session. They can access an electronic forum to ask questions and receive answers from the professor.
Students also have access to the online library to read the textbooks or chapter due for each session.
They benefit from additional information available on line and in the library.
The main material used in this course are the following:
-A detailed pedagogical note with numerous illustrations, explanations and corrected exercises or case studies;
Slides presented in class (Annexes);
A list of questions (with detailed correction) on e-learning platform to help the students with the particular difficulties of understanding;
A pre-course homework based on fundamental knowledge (DPAS);
A case study.
Textbook : The books quoted hereafter are not the main material for this course but students can also consult them to find a complementary
approach.