Contrôle des performances [ MGEHC2108 ]

PRE FR2 GEHD1321 - Comptabilité et diagnostic financier

FR THEME 2 1. Define management accounting, its aims and its connection to general accounting;

2. Identify the tools for management accounting: elaborate the company’s organizational and analytical framework, classify the charges according to their traceability and according to their variation mode, define a typology of costs from the accounting perspective;

3. Examine the resources according to their distribution in time and their use. Switch from an accounting perspective to an economic perspective;

4. Determine the break-even point and practice the Cost-Volume-Profit analysis;

5. Identify the different approaches to costing: full and partial costing;

6. Examine the various methods of cost allocation according to their destination: homogeneous sections method; increase and division methods, Activity-Based Costing method;

7. Analysis of individual cases: purchasing, production, sales, work in process, waste, by-product, packaging, etc.

8. Introduce budget control (budgets, standard costing and deviations analysis);

9. Develop scorecards for measuring performance.

• FR SP 2 - describe the best method of calculating costs and production costs for a company or organization in the for-profit or nonprofit sectors;

  - develop appropriate accounting tool to calculate economic costs and measure the outcomes by destination;

  - build financial dashboards, and establish links between budgets and calculate key management deviations.