Ce cours apparaît dans les formations suivantes :
• IÉSEG > MSc in Business Analysis & Consulting > Semester 1 > 0,00 ECTS

Pré requis

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Objectifs du cours

Demonstrate an expertise on key concepts, techniques and trends in the use of financial information in the fashion management industry.
The objectives of this course are:
- to understand the process of accumulating, identifying, measuring and recording economic information
- to evaluate the use of accounting information for both external and internal decision making by braking down complex organizational problems and applying the most relevant methodologies.
- to construct expert knowledge from cutting-edge information
We obtain those objectives by using state-of-the-art management techniques

Contenu du cours

The course is an introduction to accounting designed for business students. The main purpose of this course is to deal with the construction of accounting information and its external and internal use.

The approach is based on the following ideas:

- We adopt a user perspective, rather than a producer one, because most students will become users of financial statements, internally (managers, executives…) or externally (investors, analysts…), rather than preparers of financial statements. Hence, the financial information a company uses to internally determine its performance is also used by investors and analysts to assess a company in the marketplace.
- Decision-making is pivotal in the daily activity of managers. These decisions cover a wide range of topics, including launching products, pricing, make or buy decisions, dropping a product or an activity, etc. Managers make their decisions based on a mix of financial, economic and strategic analyses. One of the primary roles of accounting is to provide useful information for these decisions, assessing the profitability of alternatives. This course is aimed at providing students with various calculation methods that can be used for decision-making. - Decision-making is pivotal in the daily activity of managers. These decisions cover a wide range of topics, including launching products, pricing, make or buy decisions, dropping a product or an activity, etc. Managers make their decisions based on a mix of financial, economic and strategic analyses. One of the primary roles of accounting is to provide useful information for these decisions, assessing the profitability of alternatives. This course is aimed at providing students with various calculation methods that can be used for decision-making.

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Case study
• Interactive class
• Project work

Évaluation

Course not graded

Bibliographie

• SEE BELOW - SEE BELOW

  The first part of the course is based on the following book:
  “Financial Accounting and Reporting: A Global Perspective” (co-authored by Prof. Hervé
  Stolowy with Prof. Michel Lebas and Prof. Yuan Ding), Cengage Learning, Andover, UK, 4th edition 2013 (or later).
  
  The second part of the course is based on:
  “Malea Fashion District: How Successful Managers Use Financial Information to Grow”. Antonio Davila & Daniel Oyon. Vease Ediciones; 2nd edition (February 23, 2013)
  You can get a review of the concep