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Contrôle de gestion [ MGEHC2110 ]


5.0 crédits ECTS  30.0 h  

Teacher(s) Helbois Dominique ;
Language French
Place
of the course
Charleroi
Prerequisites

/

Main themes
  • Planning and management control, strategic management control.
  • Budgets, structure and preparation methods.
  • Traditional control methods.
  • Controlling costs by standards.
  • Cost transfer techniques.
  • Calculation of specific gaps in operational and logistical functions.
  • Financial performance indicators.
Aims

On completion of this course, students will be able to understand the budgetary statement of organisations, to draw up budgets, to calculate management gaps and translate everything into performance indicators 

Evaluation methods

Written examination

Teaching methods
  • Lectures
  • Course-related assignments
Bibliography
  • BOUIN X. (2000), Les nouveaux visages du contrôle de gestion, Dunod.
  • LOENING H. (2003), Le contrôle de gestion, Dunod.
  • LORINO P. (1996), Le contrôle de gestion stratégique, Dunod.
Cycle et année
d'étude
> Master [120] in Management FisCom (shift schedule)
Faculty or entity
in charge
> BLSM


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