This class exists in these courses :
• Faculté de Gestion, Economie & Sciences - Masters - Master 1 Finance Responsable et Durable - S2 - 2 ECTS

Prerequisites

Fundamentals of general accounting, analytical accounting and financial mathematics.

Learning outcomes

-Orient the students with management controller missions by presenting them with the operational ways of different field applications of this profession.
-Give the students the keys to a good use of stakes and expectations of this function.

Course description

1. INTRODUCTION
1.1. The positioning and the objectives of management control in business
1.2. The ethics of management control
1.3. The principle interactions between management control and the different central responsabilites of a business.
2. SCOREBOARDS
2.1 Base characteristics – the nature of indicators – dynamic approach of the given
2.2 Scoreboard stakes- construction methodology and rules of presentation
3. BUDGETARY CONTROL
3.1. The use of budgeting via strategy
3.2. The steps of constructing a budget
3.3. Budget construction principles
3.4. Monthly budget basis and gap analysis
3.5. The importance of experience return
4. MANAGEMENT CONTROL APPLICATIONS
4.1. in a trade company
4.2. in an industrial company
4.3. in a business of service providers
5. BASIC TECHNICAL PRINCIPLES OF MANAGEMENT CONTROL
5.1. Cost hierarchy
5.2. Methods based on the total costs approach
5.3. Methods based on the partial costs approach
5.4. Construction methodology of standard hourly rates
6. THE OPTIMISING LEVERS OF OPERATIONAL COSTS
7. CONSTRUCTION METHODOLOGY RESULT OF ANGLO SAXON OUTTURN ACCOUNT

Class type

Class structure

Teaching methods

Assessment

Recommended reading

• Michel Gervais, Contrôle de gestion, Economica
  – Françoise Giraud – Olivier Saulpic, Contrôle de gestion et pilotage de la performance, Gualino éditeur
  Charles Horngren, Contrôle de Gestion et Gestion budgétaire, Pearson Education