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.