- Management accounting, objectives and links with general accounting
- Charges repartition according to their destination (Activity-Based Costing ou ABC)
- Cost calculation methodologies
- Management control and associated tools (budgets, standard costs and variances, break-even points')
- Performance metrics and dashboards (Balanced Scorecard)
At the end of this course, students will be able to demonstrate good understanding of goals and principles of management control and relevant performance indicators as tools to support decision making process and management of a company or organization. Special focus will be put on developing a critical judgment and autonomy in this context, through case studies and workshops.
The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
Final assessment of the students will be made based of :
- Preparation of the sessions (pre-reads and workshops)
- Active participation during the sessions
- Final essay
- BERLAND N., Mesurer et piloter la performance, e-book
- BERLAND N., DE RONGE Y., Contrôle de gestion (perspectives stratégiques et managériales), Pearson, 2ème édition
- GUERRA F., Pilotage stratégique de l'entreprise, De Boeck
- MASKELL B., BAGGALEY B., Practical Lean Accounting, Productivity press
