But du cours
- Understand the essential principles of cost accounting
- Know how to process general accounting data to determine results by product, customer, or site
- Know how to monitor and manage various budgets
Acquis d'apprentissage visés
- Ability to consider the economic stakes of the agri-food company
- Ability to communicate with accounting specialists
- Ability to calculate costs and profitability of a production process
Prérequis
General Accounting
Programme
Collecting accounting information Stock valuation (FIFO, weighted average cost method) Full costing, activity-based costing method Rational allocation of fixed costs Break-even point Budgeting techniques
Bibliographie
- Dubrulle L. and Jourdain D., Comptabilité analytique de gestion, Dunod
- Gervais M., Contrôle de gestion, Economica