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, Masschaele Brecht
Taalvak: Nee
Onderwijstalen: Engels
Kalender: Semester 1 of Semester 2
Leerresultaten en -doelen (lijst)
| Code | Omschrijving | Niveau | Categorie |
| IBM/1100 | Bachelors 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. | Leerresultaat | BS |
| IBM/1101 | Students describe financial processes in a familiar, defined business or organisational environment. | Leerdoel Elementair | BS |
| IBM/1102 | Students describe economic processes in a familiar, defined business or organisational environment. | Leerdoel Elementair | BS |
| IBM/1200 | Bachelors actively contribute to the achievement of the (strategic) goals of a company or organisation in an open-minded manner, together with various stakeholders. | Leerresultaat | BS |
| IBM/1201 | Students know, recognise, situate and explain the different concepts of strategic management in a familiar, defined business or organisational environment. | Leerdoel Elementair | BS |
| IBM/1300 | Bachelors 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. | Leerresultaat | BS |
| IBM/1301 | Students describe general economic and business principles in an international environment. | Leerdoel Elementair | BS |
| IBM/1329 | Students understand and apply general economic and business principles in an international environment. | Leerdoel Verdiepend-Verbredend | BS |
| IM/0400 | Bachelors 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. | Leerresultaat | BS |
| IM/0401 | Students analyse a problem/process/assignment carefully and distinguish subproblems where relevant. | Leerdoel Elementair | BS |
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)
Omschrijving Onderwijsorganisatie (lijst)
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
| Moment | Vorm | % | Opmerking |
| eerste of tweede examenperiode binnen examenrooster | Schriftelijk | 100,00 | |
Evaluatie(s) voor de tweede examenkans
| Moment | Vorm | % | Opmerking |
| derde examenperiode binnen examenrooster | Schriftelijk | 100,00 | |
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.