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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