UCL - Pilotage de la performance

[LSMF2016]

[30h] 5 credits

Teacher(s): Yves De Rongé, Thierry Muschang

Language: French

Level: Second

Aims
Main themes
Content and teaching methods
Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

Aims

At the end of the class, students should be able to:
- Master the common body of knowledge (theoretical, normative and methodological) of the management control field
- have a critical understanding and an ability to use the main analytical methods used in the field
- be able to use the various management control tools used in practice in today's organizations

Main themes

The scope of the course is to look how the strategy of an organization can be implemented in the various functions of an organization (operations, marketing, HR, )

Content and teaching methods

Combination of classes, individual readings, teamwork on real-life case studies and class presentations

Introduction to performance management
Management control at the crossroads of strategic planning and operational control
Role and functions of the controller
Decentralization and responsibility centers
ABC/ABM model
Strategic cost management
Target costing
Budgets, budgetary control and variance analysis
Transfer pricing
Performance Measures
Reporting and Balanced Scorecards
ERP and Management Control

Methods
In-class activities
x0 Lectures
x0 Exercices/PT
x0 Problem based learning

At home activities
x0 Readings to prepare the lecture
x0 Exercices to prepare the lecture
x0 Paper work
x0 Students presentation

x0 Rédaction de travaux
x0 Préparation de présentations

Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

Prerequisites (ideally in terms of competiencies)
Bachelor Ingenieur de gestion or Bachelor in business administration with a basic knowledge of accounting principles and methods

Evaluation : Class participation and oral examination, in French or English

Support : Book in French : Contrôle de gestion
Slides provided through icampus

References : Provided during the class

Corporate features
x0 conference
x0 corporate guest

Skills
x0 presentation skills
x0 writing skills
x0 team work
x0 individual autonomy
x0 problem solving
x0 decision making
x0 time management
x0 critical thinking

Techniques and tools for teaching and learning
x0 IT tools
x0 modelling
x0 quantitative methods
x0 qualitative methods