Ce cours apparaît dans les formations suivantes :
• IÉSEG > MSc in Accounting, Audit & Control > Semester 2 > 3,00 ECTS
• IÉSEG > MSc in Business Analysis & Consulting > Semester 2 > 3,00 ECTS

Pré requis

Management control and Decision making 1: Management and financial accounting, Net Present Value computations.
Management control and Decision making 2: Basic management accounting, Fundamentals of strategy.

Objectifs du cours

1. Communicate effectively in English (AACSB AoL 1C): Be able to debate and present an informed argumentation about the pros and cons of various management control systems.
2. Organize change management processes (AACSB AoL 3C): Understand how management control systems impact decisions and practices, and how they participate in change processes, and put this understanding in practice.
3. Appraise the performance of a team (AACSB AoL 4A): Evaluate the performance of a business unit in its various aspects (variance analysis, financial indicators, multi-dimensional performance…)
4. Make effectual organizational decisions (AACSB AoL 5D): Know how to use management control systems in making efficient decisions.

Contenu du cours

anagement control and Decision making 1:
Development step of R&D: cost killing and time to market
Research step of R&D: innovation and value management.
Last, a model of innovation management is introduced.

Management control and Decision making 2:
Session 1. Introduction to management control, management control systems and strategy.
Customer profitability
Session 2. The planning and control cycles.
Session 3. Monitoring financial performance.
Session 4. Monitoring multi-dimensional performance
Conclusion

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Case study
• Interactive class
• Presentation
• Research
• Tutorial

Évaluation

Management control and decision making 1:
MCQ exam: 45 minutes, only one right answer per question, 20 points.

Management control and decision making 2:
Individual assessment: Critical report on one of the readings
Participation
Group assessment: Case studies.

Detailed individual feedback is given by email on the group case studies and on the individual assignments. Individual feedback outside the classroom is also provided, when appropriate, to students who ask for it.
General feedback is given during class through the correction of cases and homeworks.

Bibliographie

• Performance de la R&D et de l'Innovation - édition des Presses des Mines de Paris - auteurs Roland Stasia et Sophie Hooge -

Ressources internet

• IESEG online