Subject
Accounting
Program
Bachelor’s degree (BBA)
Location
Côte-des-Neiges
Instruction mode
Credits
3
Description
The objective of this course is to provide future managers with a variety of management accounting concepts that will enable them to prepare and use accounting information that is useful and relevant for decision making.
The objective of this course is to provide students with an introduction to management accounting and other accounting activities of the company. The essential purpose of management accounting is to provide useful and relevant information to managers, that is, data that will inform their decisions, regardless of their position in the organization. As such, it is an integral part of the information system essential to the management of the company, particularly for planning and control. This accounting system thus serves to provide financial and non-financial information to the various managers, in order to improve the management and performance of the company.
At the end of this course, students will be familiar with the various management accounting tools that will help them make decisions for manufacturing, service and commercial companies.
Themes covered
General presentation of management accounting in companies
Familiarization with the basic concepts of management control
Presentation of the most common cost systems
Familiarization with the main tools required for decision-making
Presentation of the main planning and control tools (budgets standards performance measures)
Presentation of the strategic aspects of management control.
Important notes
Course in French : COMP 10904
Prerequisite(s) : COMP 10903(A)
Les étudiants en échange ne sont pas autorisés à s'inscrire à ce cours.
Les étudiants en échange ne sont pas autorisés à s'inscrire à ce cours.