Arteveldehogeschool
Hoogpoort 15 - 9000 Gent
Tel.: 09 234 90 00 - Fax: 09 234 90 01
Email: info@arteveldehs.be - Website: www.arteveldehs.be
Business Economics8951/13061/2324/1/67
Studiegids

Business Economics

8951/13061/2324/1/67
Academiejaar 2023-24
Komt voor in:
  • Bachelor of International Business Management, trajectschijf 1
Dit is een enkelvoudig opleidingsonderdeel.
Studieomvang: 5 studiepunten

Omschrijving volgtijdelijkheid

Op dit opleidingsonderdeel is er geen volgtijdelijkheid van toepassing.
Totale studietijd: 139,75 uren
Mogelijke grensdata voor leerkrediet: 01.12.2023 (georganiseerd in semester 1) of 15.03.2024 (georganiseerd in semester 2)
Dit opleidingsonderdeel wordt gequoteerd op 20 (tot op een geheel getal).
Tweede examenkans: wel mogelijk.
Men kan dit opleidingsonderdeel niet volgen binnen een
  • examencontract (met het oog op het behalen van een creditbewijs).
  • examencontract (met het oog op het behalen van een diploma).
Docenten: Bouwens Emiel
Taalvak: Nee
Onderwijstalen: Engels
Kalender: Semester 1 of Semester 2

Leerresultaten en -doelen (lijst)

CodeOmschrijvingNiveauCategorie
IBM/1100Bachelors describe and critically analyse business and organisational processes and their interrelationship in a broad, globalised and changing context, and apply these insights independently in view of efficient and effective business management.LeerresultaatBS
IBM/1101Students describe financial processes in a familiar, defined business or organisational environment.Leerdoel ElementairBS
IBM/1102Students describe economic processes in a familiar, defined business or organisational environment.Leerdoel ElementairBS
IBM/1200Bachelors actively contribute to the achievement of the (strategic) goals of a company or organisation in an open-minded manner, together with various stakeholders.LeerresultaatBS
IBM/1201Students know, recognise, situate and explain the different concepts of strategic management in a familiar, defined business or organisational environment.Leerdoel ElementairBS
IBM/1300Bachelors have insight into international business management, identify, analyse and evaluate challenges and opportunities in an existing or new global business context while taking into account economic, ecological, societal, political and cultural factors.LeerresultaatBS
IBM/1301Students describe general economic and business principles in an international environment.Leerdoel ElementairBS
IBM/1329Students understand and apply general economic and business principles in an international environment.Leerdoel Verdiepend-VerbredendBS
IM/0400Bachelors are enterprising, work independently, systematically and accurately and use a solution-oriented, creative and innovative approach to optimise business processes in a creative and innovative way.LeerresultaatBS
IM/0401Students analyse a problem/process/assignment carefully and distinguish subproblems where relevant.Leerdoel ElementairBS

Omschrijving Inhoud

Managerial Accounting and the Business Organization
- Management Accounting and Your Career
- Roles of Accounting Information
- Management by Exception
- Planning and Control for Product Life Cycles and the Value Chain
- Accounting's Position in the Organization

Introduction to Cost Behavior and Cost-Volume-Profit Relationships
- Identifying Activities, Resources, Costs, and Cost Drivers
- Variable-Cost and Fixed-Cost Behavior
- Cost-Volume-Profit Analysis

Measurement of Cost Behavior
- Cost Drivers and Cost Behavior
- Management Influence on Cost Behavior
- Cost Functions
- Methods of Measuring Cost Functions

Traditional Cost Accounting Systems

Activity based costing Accounting Systems

Relevant Information for Decision Making with a Focus on Pricing Decisions
- The Concept of Relevance
- Pricing Special Sales Orders
- Cost-Plus Pricing
- Target Costing

Relevant Information for Decision Making with a Focus on Operational Decisions
- Make-or-Buy Decisions
- Deletion or Addition of Products, Services, or Departments

Flexible Budgets and Variance Analysis
- Using Budgets and Variances to Evaluate Results
- Revenue and Cost Variances
- Finding Explanations for Variances
- More Detailed Analysis of Flexible-Budget Variances

Basic Financial Accounting
- Understanding Corporate Annual Reports: basis financial statements
- Understanding and analysing consolidated financial statements
- Financial ratios (calculation and interpretation of the results)

Omschrijving Studiematerialen (lijst)

Boeken
Introduction to Management Accounting Global editionVerplicht
  • Auteur: Charles T. Horngren, Gary L. Sundem, William O. Stratton, Dave Burgstahler, Jeff Schatzberg
  • Editie: last version
  • ISBN-nr: 978-12-924-1256-6
  • Medium: Papier
  • Te koop via de verkoopdienst
  • In voorraad
Uitrustings- en werkmateriaal
CanvasVerplicht
  • Medium: Digitale leeromgeving
  • Niet te koop via de verkoopdienst
  • Niet in voorraad
LaptopVerplicht
  • Code: 6258
  • Niet te koop via de verkoopdienst
  • Niet in voorraad

Omschrijving Onderwijsorganisatie (lijst)

Contactonderwijs
Hoor- en werkcolleges36,00 uren
  • Duur: 1 semester
Toets- en examentijd
Toets- en examentijd2,25 uren
Zelfstudie
Zelfstudie101,50 uren
  • Duur: 1 semester

Omschrijving Onderwijsorganisatie (tekst)

See the Study Guide of this course unit for more details about the educational organisation.

In the context of blended learning, you are required to prepare thoroughly for the lessons and coaching sessions. You are expected to study the theory and prepare the exercises independently. If you come to class insufficiently prepared, you may be denied access to the classroom until the required preparations are made.

Education and assessment will be organised as described on these ECTS sheets, except when measures must be taken as a result of a force majeure situation, and other education and assessment methods are used accordingly.

Omschrijving Evaluatie (lijst)

Evaluatie(s) voor de eerste examenkans
MomentVorm%Opmerking
eerste of tweede examenperiode binnen examenroosterSchriftelijk100,00
Evaluatie(s) voor de tweede examenkans
MomentVorm%Opmerking
derde examenperiode binnen examenroosterSchriftelijk100,00

Omschrijving Evaluatie (tekst)

See the study guide of this course unit for more details about evaluation and other agreements.
The student must always correctly refer to the source when using the intellectual property of others (texts, ideas, images, etc.). This skill is crucial. Using own previous work (for other course units or from previous academic years) is also only allowed with clear reference to the source and the permission of the lecturer. Plagiarism is considered an irregularity (see study contract and student course guide for the plagiarism procedure).
Correct and appropriate language use increases the clarity of a text. Giving proper consideration to correct use of language can thus contribute to your chances of success.