Contrôle des performances [ MGEHD2108 ]

MGEHD1321 - Comptabilité et diagnostic financier

- Define management accounting, its aims and its
connection to general accounting;
- 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;
- Examine the resources according to their distribution in
time and their use. Switch from an accounting perspective
to an economic perspective;
- Determine the break-even point and practice the
Cost-Volume-Profit analysis;
- Identify the different approaches to costing: full and
partial costing;
- Examine the various methods of cost allocation
according to their destination: homogeneous sections
method; increase and division methods, Activity-Based
Costing method;
- Analysis of individual cases: purchasing, production,
sales, work in process, waste, by-product, packaging, etc.
- Introduce budget control (budgets, standard costing and
deviations analysis);
- Develop scorecards for measuring performance.

At the end of this course, students will be able to:
- 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.