De elektronische studiegids voor het academiejaar 2026 - 2027 is onder voorbehoud.





Management accounting (3537)
Coordinating lecturer:De heer Dirk LEYSEN 
Member of the teaching team:dr. Ruslana KUZINA 

Credits: 3,0
Study load hours: 81
Period: semester 1 (3sp)

Language of instruction: English

2nd Chance Exam1: Yes
Final grade2: Numerical
Tolerance3: See included in these programmes
Sequentiality
Advising sequentiality bound on the level of programme components
 
 
  Following programme components are advised to also be included in your study programme up till now.
    Accounting (3267) 6.0 stptn  
 


Prerequisites

Students are expected to understand the different parts of a balance sheet and an income statement


Content

Cost accounting, financial accounting and management accounting

Different costs concepts

Job order costing and process costing

Activity based costing, costing for service departments, joint costing

Full costing and Direct costing

Budgetting, standard costing, normal costing, actual costing and variance analysis

Decision making: make or buy, productmix, theory of constraints, customer profitability


Compulsory textbooks (bookshop)
 

Textbook 1:

Management and cost accounting, A. Bhimani, C. Horngren, S. Datar, G. Rajan, 8th edition, Pearson

ISBN: 9781292436029
 

Recommended reading
 

Titel: Management and Cost Accounting

Auteurs: A. Bhimani, C. Horngren, S. Datar, G. Rajan (BHDR), 

Editie: 8th edition,

Uitgever: Pearson

ISBN print: 978-1-292-06346.


Organisational and teaching methods
Organisational methods  
Lecture ✔  
Small group session ✔  


Evaluation

Semester 1 (3,00sp)

Evaluation method
Written exam100 %
Closed-book ✔
Case study✔
Multiple-choice questions✔
Open questions✔
Multiple-choice questions, no correction for guessing✔

Second examination period

Evaluation second examination opportunity different from first examination opprt
No


Learning outcomes
  EC = learning outcomes      DC = partial outcomes      BC = evaluation criteria  
Bachelor of Business Administration
  •  EC 

    • EC 01: The holder of the degree builds up knowledge autonomously with a view to lifelong learning. (Self-direction and entrepreneurial spirit)

     

  •  EC 

    • EC 14: The holder of the degree is able to apply academic insights from organisational and management sciences and relevant supporting/related disciplines when analysing management problems. (Problem-solving capacity)

 
Included in these programmesTolerance3
3th year of Bachelor of Business Administration Y
Bridging Programme Business Administration: pba bedrijfsmanagement allround Y
Bridging Programme Business Administration: pba financiering-verzekeringswezen Y
Bridging Programme Business Administration: pba KMO-management Y
Bridging Programme Business Administration: pba marketing Y
Exchange Programme Business Economics Y



1   Education, Examination and Legal Position Regulations art.12.2, section 2.
2   Education, Examination and Legal Position Regulations art.15.1, section 3.
3   Education, Examination and Legal Position Regulations art.16.9, section 2.