This class exists in these courses :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS

Prerequisites

Knowledge of general accounting, of cost control level 1 (main program bachelor 3).
Execution of a mission or an internship in cost management allows a better understanding of the course.

Learning outcomes

This course is included in the frame of the certified public accounting field and prepare to the DSCG, and more generally to the audit and cost management occupations.

At the end of the course, the student should be able to:
- Master the different tools and techniques of cost management and their latest developments
- Adapt and use the cost management depending of the context (service activity, non profit-making activity...)
- Do recommandations and suggestions on the basis of cost management studies.

Course description

Evolution of the cost management function and of the cost management occupation
1. The costs : ABC and time-driven ABC
2. Partial costs
3. Cost management and help to the strategic processus
4. Board tables : The Balances-Scorecard ; principles and use in a real case
5. Social cost management, forecasts and master of the payroll master
Synthesis

Remark: As the certified public accouting examinations are just being reviewed, the content of the lecture is able to be changed to adapt to it

Class type

Class structure

Alternation of presentations and case studies, discussions on reflexion themas; previous reading of the reference book.
This course aiming at preparing notably the certified public accounting examinations, it will use also the annals as a educational base.

Teaching methods

• E-learning
• Interactive class
• Project work
• Research
• Tutorial

Assessment

Participation and final examination.

Recommended reading

• DSCG3, Management et contrôle de gestion, Manuel et applications - Pascal Fabre et co-auteurs (Dunod, Paris) -

• DCG 11, Contrôle de gestion, Manuel et applications - Claude Alazard et Sabine Separi (Dunod, Paris) -

• Compatbilité-Contrôle-Audit -

• Management Accounting Research -

• La Revue Finance et Gestion de la DFCG -

Internet resources

• IESEG Online