- Acquire and deepen the knowledge of concepts related to full costing: cost centers and/or activities, cost drivers, different levels of margins.
- Understand the impact of the design of a cost accounting system on the outputs (product/service costs) and on the decisions made later.
This is achieved by proposing the students to apply full cost concepts and tools in various but familiar contexts.

Definition of cost objects, structure of cost accounting systems (activities, cost centers), choice of cost drivers, calculation and analysis of different levels of margins.

- L3 or M1 students.
- M2 students or Executive Education participants in introductory courses of management accounting.

Multiples

- 5 mini-cases (from 3 to 5 pages); each of them can be used for a 1.5 hour session.
1. The River Garage: case description, 2 solutions, 1 teaching note
2. La Biscuiterie des Marais : case description, 1 solution, 1 teaching note
3. Plastic India : case description, 1 solution, 1 teaching note
4. The Saclay Bowling Alley : case description, 1 solution, 1 teaching note
5. Aloé Bio : case description, 1 solution, 1 teaching note, calculations (Excel)

- French version available : HEC-CC-MC1