BBA3 - Specialization in Accounting, Finance and Management
- Description
- Curriculum
- Reviews
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1
Fixed costsSummary :
Chapter 1: Conceptual Foundations of Fixed Costs
• Sub-chapter 1.1: Definition and typology of costs
• Sub-chapter 1.2: The role of fixed costs in management systems
• Sub-chapter 1.3: Environment and Fixed Cost Stability
Chapter 2: Analysis and Treatment of Fixed Costs
• Sub-chapter 2.1: Calculation and allocation methods
• Sub-chapter 2.2: Break-even analysis
• Sub-chapter 2.3: Visualization and decision-making tools
Chapter 3: Strategic Management of Fixed Costs
• Sub-chapter 3.1: Structural choices and their impact on costs
• Sub-chapter 3.2: Cost optimization in a relatively stable environment
• Sub-chapter 3.3: Decision-making and management control
Chapter 4: Professional Applications and Case Studies
• Sub-chapter 4.1: Implementation of management control focused on fixed costs
• Sub-chapter 4.2: Sectoral Case Studies
• Sub-chapter 4.3: Decision-making simulations and oral feedback -
2
Variable costs
Summary :
Chapter 1: Foundations of Management Control and Costs
• Sub-chapter 1.1: Introduction to Management Control
• Sub-chapter 1.2: Cost Typology
• Sub-chapter 1.3: Cost allocation logic
Chapter 2: Definition and calculation of variable costs
• Sub-chapter 2.1: Principles of variable costing
• Sub-chapter 2.2: Calculation Methodology
• Sub-chapter 2.3: Integration into management systems
Chapter 3: Break-even point and contribution margin
• Sub-chapter 3.1: Calculating the break-even point
• Sub-chapter 3.2: Contribution Margin
• Sub-chapter 3.3: Interpretation of results
Chapter 4: Variable Costs and Management Decisions
• Sub-chapter 4.1: Pricing Assistance
• Sub-chapter 4.2: Choice of activity or investment
• Sub-chapter 4.3: Adaptation in a stable environment
Chapter 5: Practical Applications and Case Studies
• Sub-chapter 5.1: Sectoral Case Study
• Sub-chapter 5.2: Simulation of a management diagnosis
• Sub-chapter 5.3: Overarching project for practical application
Chapter 6: Evaluation, assessment and outlook
• Sub-chapter 6.1: Assessment of learning outcomes
• Sub-chapter 6.2: Review of learning objectives
• Sub-chapter 6.3: Professional Extensions -
3
Direct costs
Summary :
Chapter 1: Foundations of Direct Costing
• Sub-chapter 1.1: Definition and basic principles
• Sub-chapter 1.2: Components and typology of direct costs
• Sub-chapter 1.3: Integration of direct cost into the accounting architectureChapter 2: Methods for calculating and using direct cost
• Sub-chapter 2.1: Calculation of the unit direct cost
• Sub-chapter 2.2: Application of direct cost to decision-making
• Sub-chapter 2.3: Links between direct cost and performance managementChapter 3: Operational implementation in a relatively stable environment
• Sub-chapter 3.1: Contextualization and framing of needs
• Sub-chapter 3.2: Construction of a suitable direct cost system
• Sub-chapter 3.3: Case studies and practical exercisesChapter 4: Limits, developments and prospects of direct cost
• Sub-chapter 4.1: Limitations of the model in an evolving context
• Sub-chapter 4.2: Comparison with other cost approaches
• Sub-chapter 4.3: Integration into a sustainable performance approach -
4
Indirect costs
Summary :
Chapter 1: Conceptual Foundations of Indirect Costs
• Sub-chapter 1.1: Definition and typology of costs
• Sub-chapter 1.2: Linking indirect costs to cost objects
• Sub-chapter 1.3: The role of indirect costs in managerial decision-makingChapter 2: Traditional Methods of Treating Indirect Costs
• Sub-chapter 2.1: Analysis Center Method
• Sub-chapter 2.2: Full costing method
• Sub-chapter 2.3: Specific costing methodChapter 3: Advanced and Alternative Methods
• Sub-chapter 3.1: ABC Method (Activity-Based Costing)
• Sub-chapter 3.2: Standard Costing Method
• Sub-chapter 3.3: Relevant Margin and Cost ApproachesChapter 4: Practical Implementation in Organizations
• Sub-chapter 4.1: Diagnosis of indirect costs in an organization
• Sub-chapter 4.2: Building a suitable cost system
• Sub-chapter 4.3: Case studies and decision simulationsChapter 5: Current Issues and Prospects for Development
• Sub-chapter 5.1: Digitalization and Indirect Cost Management
• Sub-chapter 5.2: Integration of non-financial dimensions
• Sub-chapter 5.3: The Management Controller's Position in a Stable Environment -
5
Intervening on a fixed cost to make it partially variable
Summary :
Chapter 1: Conceptual and Strategic Foundations of Fixed Costing
• Sub-chapter 1.1: Nature and role of fixed costs in management
• Sub-chapter 1.2: Fixed cost and relatively stable context
• Sub-chapter 1.3: Challenges of partial variableizationChapter 2: Preliminary diagnosis before making a fixed cost variable
• Sub-chapter 2.1: Identification of the fixed costs concerned
• Sub-chapter 2.2: Analysis of the levers of transformation
• Sub-chapter 2.3: Assessment of potential impactsChapter 3: Implementation of a variable rate system
• Sub-chapter 3.1: Modeling of variableization scenarios
• Sub-chapter 3.2: Device selection and design
• Sub-chapter 3.3: Managing and supporting changeChapter 4: Critical Analysis and Lessons Learned
• Sub-chapter 4.1: Ex-post evaluation of the system
• Sub-chapter 4.2: Capitalization and Continuous Improvement
• Sub-chapter 4.3: Future prospects -
6
Intervention on a variable cost to make it partially fixed
Summary :
Chapter 1: Foundations of Management Control and Costs
• Sub-chapter 1.1: Principles of management control in a stable environment
• Sub-chapter 1.2: Typology of costs in management accounting
• Sub-chapter 1.3: Strategic issues related to cost structure
Chapter 2: Transforming a variable cost into a partially fixed cost
• Sub-chapter 2.1: Identification and analysis of relevant variable costs
• Sub-chapter 2.2: Cost Transformation Mechanisms
• Sub-chapter 2.3: Conditions for success and associated risks
Chapter 3: Designing a suitable control system
• Sub-chapter 3.1: Architecture of a system for managing partially fixed costs
• Sub-chapter 3.2: Integration into the budgetary process
• Sub-chapter 3.3: Organization and governance of the system
Chapter 4: Practical Applications and Case Studies
• Sub-chapter 4.1: Sector Case Study No. 1 – Industry
• Sub-chapter 4.2: Sector Case Study No. 2 – Services
• Sub-chapter 4.3: Fictional case study: synthesis exercise
Chapter 5: Evaluation, Capitalization and Professionalization
• Sub-chapter 5.1: Assessment of learning outcomes
• Sub-chapter 5.2: Capitalizing on learning
• Sub-chapter 5.3: Career opportunities and prospects -
7
Case of COVID-19 lockdown
SUMMARY :
Chapter 1: Introduction to management control in times of exceptional crisis
• Sub-chapter 1.1: Foundations of Management Control
• Sub-chapter 1.2: Typology of management environments
• Sub-chapter 1.3: Analytical framework of the courseChapter 2: Diagnosis of information needs and management in the context of COVID-19
• Sub-chapter 2.1: Identifying the challenges of management
• Sub-chapter 2.2: Mapping decision-making needs
• Sub-chapter 2.3: Management Information System ResourcesChapter 3: Designing a control mechanism adapted to the crisis
• Sub-chapter 3.1: Review of traditional control systems
• Sub-chapter 3.2: Key performance indicators in the context of COVID
• Sub-chapter 3.3: Activity-based management and value creationChapter 4: Data Analysis and Steering Adjustment
• Sub-chapter 4.1: Data collection and processing in unstable environments
• Sub-chapter 4.2: Analysis and simulation tools
• Sub-chapter 4.3: Performance Governance in CrisisChapter 5: Integrated Case Study – Operational Implementation of the System
• Sub-chapter 5.1: Presentation of the case of a company in lockdown
• Sub-chapter 5.2: Design and implementation of the system
• Sub-chapter 5.3: Critical review and lessons learnedChapter 6: Prospects and sustainability of crisis management systems
• Sub-chapter 6.1: Towards agile management control
• Sub-chapter 6.2: Integrating sustainability into management control
• Sub-chapter 6.3: New roles of the management controller
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8
Pre-established costs (budget concept)
Summary :
Chapter 1: Foundations of predetermined costs and budgeting
• Sub-chapter 1.1: Basic concepts in management control
• Sub-chapter 1.2: Definition and objectives of predetermined costs
• Sub-chapter 1.3: Low-fluctuation context: implications for pilotingChapter 2: Building a Coherent Budgetary System
• Sub-chapter 2.1: General principles of budgeting
• Sub-chapter 2.2: Methods for developing predetermined costs
• Sub-chapter 2.3: Integration of budgets into management controlChapter 3: Operational Implementation of Pre-Estimated Costs
• Sub-chapter 3.1: Deployment within the organization
• Sub-chapter 3.2: Monitoring and adjusting budgets
• Sub-chapter 3.3: Application Case StudyChapter 4: Limitations, Perspectives and Innovations
• Sub-chapter 4.1: Technical and behavioral limitations
• Sub-chapter 4.2: Prospects for the evolution of budgetary control
• Sub-chapter 4.3: Digitalization and decision support tools -
9
Actual costs (concept of real)
Summary :
Chapter 1: Foundations of management control in a relatively stable environment
• Sub-chapter 1.1: Challenges of management control
• Sub-chapter 1.2: Cost typology and reference frameworks
• Sub-chapter 1.3: Introduction to the concept of actual costChapter 2: Construction and Analysis of Actual Cost
• Sub-chapter 2.1: Methods for calculating actual costs
• Sub-chapter 2.2: Data Sources and Information Reliability
• Sub-chapter 2.3: Handling discrepancies and adjustmentsChapter 3: Strategic Use of Realized Cost
• Sub-chapter 3.1: Performance management based on actual costs
• Sub-chapter 3.2: Decision-making based on observed cost data
• Sub-chapter 3.3: Managerial communication and governanceChapter 4: Case Studies and Real-Life Scenarios
• Sub-chapter 4.1: Industrial Case Study
• Sub-chapter 4.2: Case study of the service sector
• Sub-chapter 4.3: Practical workshops and simulation -
10
Structural costs
Summary :
Chapter 1: Conceptual Foundations of Structural Costs
• Sub-chapter 1.1: Definition and typology of costs
• Sub-chapter 1.2: The strategic role of structural costs
• Sub-chapter 1.3: Economic and managerial challengesChapter 2: Methods for analyzing structural costs
• Sub-chapter 2.1: Classical approaches to imputation
• Sub-chapter 2.2: Advanced Cost Calculation Methods
• Sub-chapter 2.3: Associated performance indicatorsChapter 3: Managing structural costs in a relatively stable environment
• Sub-chapter 3.1: Specificities of a stable context
• Sub-chapter 3.2: Structural optimization levers
• Sub-chapter 3.3: Adapted management control toolsChapter 4: Case Studies and Real-Life Scenarios
• Sub-chapter 4.1: Analysis of an industrial case
• Sub-chapter 4.2: Sectoral study – public or non-profit sector
• Sub-chapter 4.3: Case study of a company undergoing transformationChapter 5: Synthesis, perspectives and professionalization
• Sub-chapter 5.1: Summary of fundamental learning outcomes
• Sub-chapter 5.2: Contemporary Developments and Challenges
• Sub-chapter 5.3: Preparation for professional action -
11
Production costs
SUMMARY :
Chapter 1: Foundations of Production Costs
• Sub-chapter 1.1: Definitions and issues of production costs
• Sub-chapter 1.2: Components of production cost
• Sub-chapter 1.3: Applicable standards and frameworksChapter 2: Traditional Methods of Calculating Production Costs
• Sub-chapter 2.1: The full costing method
• Sub-chapter 2.2: The variable costing method
• Sub-chapter 2.3: The specific costing methodChapter 3: Contemporary Methods of Cost Calculation and Analysis
• Sub-chapter 3.1: The standard cost
• Sub-chapter 3.2: Calculating costs by activity (ABC method – Activity-Based Costing)
• Sub-chapter 3.3: Target costing and concurrent engineeringChapter 4: Implementation of a production cost calculation system
• Sub-chapter 4.1: Identification of needs and methodological choices
• Sub-chapter 4.2: Building a cost monitoring system
• Sub-chapter 4.3: Cost control, analysis and communicationChapter 5: Practical Applications and Case Studies
• Sub-chapter 5.1: Application case in a stable industrial environment
• Sub-chapter 5.2: Sectoral case studies: agri-food, automotive, pharmaceuticals
• Sub-chapter 5.3: Tutored project: designing a production cost system -
12
Costs specific to a decision
Summary :
Chapter 1: Conceptual Foundations of Decision-Specific Costs
• Sub-chapter 1.1: Definition and role of specific costs
• Sub-chapter 1.2: Economic and managerial challenges
• Sub-chapter 1.3: Framework for use in a relatively stable contextChapter 2: Methods for identifying and calculating specific costs
• Sub-chapter 2.1: Process for identifying relevant costs
• Sub-chapter 2.2: Techniques for calculating specific costs
• Sub-chapter 2.3: Accounting data and simulationsChapter 3: Application to different management decisions
• Sub-chapter 3.1: Make or buy decision
• Sub-chapter 3.2: Acceptance or refusal of a specific order
• Sub-chapter 3.3: Cessation or continuation of an activity or productChapter 4: Integration into the management control system
• Sub-chapter 4.1: Role of the management controller in the analysis of specific costs
• Sub-chapter 4.2: Building decision support tools
• Sub-chapter 4.3: Lessons learned and key success factorsChapter 5: Synthesis workshop and professional simulation
• Sub-chapter 5.1: Integrated Case Study
• Sub-chapter 5.2: Business game or decision simulation
• Sub-chapter 5.3: Final assessment and career prospects -
13
Costs determined to calculate profitability
Summary :
Chapter 1: Foundations and purposes of determined costs
• Sub-chapter 1.1: General principles of management accounting
• Sub-chapter 1.2: Determinate costs: definition and importance
• Sub-chapter 1.3: Normative frameworks and applicable reference materials
Chapter 2: Construction of Determinate Costs
• Sub-chapter 2.1: Methodology for developing standard costs
• Sub-chapter 2.2: Integration of determined costs into the information system
• Sub-chapter 2.3: Case studies of determined cost development
Chapter 3: Gap Analysis and Performance Management
• Sub-chapter 3.1: Typology of discrepancies
• Sub-chapter 3.2: Strategic analysis of gaps
• Sub-chapter 3.3: Integrating discrepancies into the decision-making process
Chapter 4: Determined Costs and Profitability Decisions
• Sub-chapter 4.1: Use of determined costs for pricing
• Sub-chapter 4.2: Production and Investment Choices
• Sub-chapter 4.3: Scenario simulation and risk management
Chapter 5: Integrated Case Study and Professional Simulation
• Sub-chapter 5.1: Diagnosis of an existing device
• Sub-chapter 5.2: Designing a Determinate Cost Model
• Sub-chapter 5.3: Strategic decision-making based on results -
14
Marginal costs
Summary :
Chapter 1: Conceptual Foundations of Marginal Cost
• Sub-chapter 1.1: Definition and theoretical framework
• Sub-chapter 1.2: Components and structure of marginal cost
• Sub-chapter 1.3: Positioning of marginal cost in cost calculation systemsChapter 2: Calculations and Operational Tools for Marginal Cost
• Sub-chapter 2.1: Calculation Methodology
• Sub-chapter 2.2: Margin Analysis
• Sub-chapter 2.3: Visualization and decision support toolsChapter 3: Practical applications of marginal cost in a stable environment
• Sub-chapter 3.1: Sectoral Case Studies
• Sub-chapter 3.2: Tactical and strategic decision-making
• Sub-chapter 3.3: Integration into a management control systemChapter 4: Limitations, criticisms and evolution of the marginal cost concept
• Sub-chapter 4.1: Theoretical and practical limitations
• Sub-chapter 4.2: A critical look through the works of great authors
• Sub-chapter 4.3: Adaptation prospects and innovations -
15
Differential costs
Summary :
Chapter 1: Foundations of Differential Costing
• Sub-chapter 1.1: Definition and basic principles
• Sub-chapter 1.2: Economic logic and decision-making role
• Sub-chapter 1.3: Link with management accounting
Chapter 2: Methodology for calculating differential costs
• Sub-chapter 2.1: Identifying relevant costs
• Sub-chapter 2.2: Calculation methods and processing tools
• Sub-chapter 2.3: Application to concrete decisions
Chapter 3: Differential Cost and Strategic Decision-Making
• Sub-chapter 3.1: Strategic positioning and relevance threshold
• Sub-chapter 3.2: Scenario studies and simulations
• Sub-chapter 3.3: Alignment with corporate strategy
Chapter 4: Operational Implementation of Differential Costing
• Sub-chapter 4.1: Integration into a management control system
• Sub-chapter 4.2: Real-world case studies in a relatively stable environment
• Sub-chapter 4.3: Skills assessment and educational evaluation
Chapter 5: Contemporary Issues and Prospects for Development
• Sub-chapter 5.1: Differential cost and digitalization
• Sub-chapter 5.2: Differential cost and overall performance
• Sub-chapter 5.3: Strategic synthesis and professional posture -
16
Full costing method
Summary :
Chapter 1: Conceptual and Strategic Foundations of Total Costing
• Sub-chapter 1.1: Definitions and purposes of cost calculation
• Sub-chapter 1.2: Management and Steering Challenges
• Sub-chapter 1.3: Positioning within the management control architecture
Chapter 2: Constructing the full cost: technical methodology
• Sub-chapter 2.1: Identification and classification of charges
• Sub-chapter 2.2: Analysis centers and units of work
• Sub-chapter 2.3: Cost calculations by nature
Chapter 3: Application of full costing in business
• Sub-chapter 3.1: Sectoral Case Studies
• Sub-chapter 3.2: Analysis and interpretation of results
• Sub-chapter 3.3: Decision-making and cost communication
Chapter 4: Limitations of the model and methodological complementarities
• Sub-chapter 4.1: Technical limitations of full costing
• Sub-chapter 4.2: Complementarity with other methods
• Sub-chapter 4.3: Recent developments and perspectives
Chapter 5: Operational implementation in a relatively stable environment
• Sub-chapter 5.1: Deployment of a full costing system
• Sub-chapter 5.2: Monitoring, control and continuous improvement
• Sub-chapter 5.3: Final case study: simulation of a real device -
17
Partial costing method
SUMMARY :
Chapter 1: Conceptual Foundations of Partial Costing
• Sub-chapter 1.1: General introduction to the partial costing method
• Sub-chapter 1.2: Framework for the use of partial costs in management control
• Sub-chapter 1.3: Main types of partial costsChapter 2: The Variable Costing Method
• Sub-chapter 2.1: Construction of variable cost
• Sub-chapter 2.2: Break-even point and contribution margin
• Sub-chapter 2.3: Using variable costing for decision-makingChapter 3: The Direct Cost Method
• Sub-chapter 3.1: Definition and implementation of direct cost
• Sub-chapter 3.2: Direct contribution to covering fixed costs
• Sub-chapter 3.3: Relevance of direct cost in managementChapter 4: Integrating Partial Costs into a Stable Management System
• Sub-chapter 4.1: Adaptation to a relatively stable context
• Sub-chapter 4.2: Integration with other management control tools
• Sub-chapter 4.3: Integrative Case StudiesChapter 5: Limits, Developments and Perspectives
• Sub-chapter 5.1: Methodological limitations and criticisms
• Sub-chapter 5.2: Evolution of practices and contributions of digital technology
• Sub-chapter 5.3: Strategic reflections and management ethics -
18
Breakdown of structural costs
SUMMARY :
Chapter 1: Foundations of Management Control and Structural Costs
• Sub-chapter 1.1: Definitions and challenges of management control
• Sub-chapter 1.2: Nature and typology of costs
• Sub-chapter 1.3: Cost system architectureChapter 2: Methods for allocating structural costs
• Sub-chapter 2.1: Primary Distribution
• Sub-chapter 2.2: Secondary Distribution
• Sub-chapter 2.3: Rational allocation of fixed costsChapter 3: Designing a system adapted to the organization
• Sub-chapter 3.1: Identification of internal needs and constraints
• Sub-chapter 3.2: Methodological choices and model construction
• Sub-chapter 3.3: Tools and formalization of the systemChapter 4: Analysis and use of data from the distribution
• Sub-chapter 4.1: Reading and interpreting the results
• Sub-chapter 4.2: Associated performance indicators
• Sub-chapter 4.3: Tools for reporting and decision supportChapter 5: Decision-Making and Strategic Adjustments
• Sub-chapter 5.1: Reallocation of structural resources
• Sub-chapter 5.2: Optimizing structural costs
• Sub-chapter 5.3: Limits, vigilance and perspectives -
19
Impact of price variations on costs
Summary :
Chapter 1: Foundations of Management Control and Price Dynamics
• Sub-chapter 1.1: Principles of management control in a stable environment
• Sub-chapter 1.2: Definition and typology of price variations
• Sub-chapter 1.3: Strategic issues related to price variations
Chapter 2: Cost Calculation Models in the Face of Price Variations
• Sub-chapter 2.1: Methods for calculating relevant costs
• Sub-chapter 2.2: Analysis of variances and price effect
• Sub-chapter 2.3: Dynamic approaches to cost simulation
Chapter 3: Implementation of a system for monitoring price variations
• Sub-chapter 3.1: Identifying steering needs
• Sub-chapter 3.2: Construction of the management information system
• Sub-chapter 3.3: Coordination of stakeholders and governance of the system
Chapter 4: Data Analysis and Decision-Making in the Face of Price Fluctuations
• Sub-chapter 4.1: Sensitivity studies and break-even points
• Sub-chapter 4.2: Real-world and sector-specific case studies
• Sub-chapter 4.3: Decision-making in a context of controlled volatility
Chapter 5: Operational summary and case study
• Sub-chapter 5.1: Construction of a mini price management system
• Sub-chapter 5.2: Integrated Case Study
• Sub-chapter 5.3: Assessment of acquired skills
