This course develops Competency D: “Managing the financial situation of companies and the behavior of financial markets.” It outlines the key problems in management activities, the various principles and the diverse methods related to decision-making. Analytical accounting helps identify the cost drivers and the calculation of various types of costs, which in turn allow students to:- Make informed decisions, such as refusing or accepting an order, subcontracting or eliminating an activity/ product, etc.- Evaluate company assets, including finished goods inventory and internally created fixed assets.- Monitor performance retrospectively by analyzing discrepancies between actual results and forecasts.

Temps présentiel : 35 heures

Charge de travail étudiant : 20 heures

Méthode(s) d'évaluation : Examen final