Performance Management (in French)

Teacher(s)

De Rongé Yves ;

Language

Français

Main themes

The scope of the course is to look how the strategy of an organization can be implemented in the various functions of an organization (operations, marketing, HR, ')

Aims

Having regard to the LO of the programme X, this activity contributes to the development and acquisition of the following LO:

• 1. Corporate citizenship 1.1. 'Demonstrate independent reasoning, look critically ' 1.2.Decide and act by incorporating ethical and humanistic values ,' 1.3. Decide and act responsibly ' 2. Knowledge and reasoning 2.1. Master the core knowledge of each area of management. 2.2. Master highly specific knowledge ' 2.3. Articulate the acquired knowledge from different areas 2.4. Activate and apply the acquired knowledge ' 2.5. Contribute to the development and advancement of the man- agement field. 3. A scientific and systematif approach 3.1. Conduct a clear, structured, analytical reasoning ' 3.2. Collect, select and analyze relevant information ' 3.3.Consider problems using a systemic and holistic approach ' 3.4. Perceptively synthesize 'demonstrating a certain conceptual distance ' 3.5.Produce, through analysis and diagnosis, implementable solutions' 4. Innovation and entrepreneurship 4.1. Identify new opportunities, propose creative and useful ideas ' 4.4.Reflect on and improve .... professional practices. 5. Work effectively in an international and multicultural environment 5.1.Understand the inner workings of an organization ' 5.2.Position ... the functioning of an organization, in its ...socio-economic dimensions' 5.3.Understand and establish their own role and scope for action ' 6. Teamwork and leadership 6.1. Work in a team...  7. Project management 7.1.Analyse a project within its environment and define the expected outcomes' 7.2. Organize, manage and control the process, ' 8. Communication and interpersonal skills 8.1. Express a clear and structured message' 8.2. Interact and discuss effectively ' 9. Personal and professional development 9.1. Independent self-starter ' 9.3. Self-motivation' 9.4. Quick study, lifelong learner '

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”.

Evaluation methods

Written exam and written case studies reports

Content

Combination of classes, individual readings, teamwork on real-life case studies and class presentations Introduction to performance management Management control at the crossroads of strategic planning and operational control Role and functions of the controller Decentralization and responsibility centers ABC/ABM model Strategic cost management Target costing Budgets, budgetary control and variance analysis Transfer pricing Performance Measures Reporting and Balanced Scorecards ERP and Management Control Methods In-class activities x0 Lectures x0 Exercices/PT x0 Problem based learning At home activities x0 Readings to prepare the lecture x0 Exercices to prepare the lecture x0 Paper work x0 Students presentation x0 Rédaction de travaux x0 Préparation de présentations

Bibliography

: No TEXTBOOK. SLIDES compulsory and available on line . BOOK : Nicolas Berland, Yves De Rongé, Contrôle de gestion : Perspectives stratégiques et managériales, Pearson Education, 2ème édition, 2013 Y. De Rongé, K. Cerrada, Contrôle de gestion, Pearson Education, 3ème édition, 2012 not compulsory. No reading file. Supports available on line are on ICAMPUS.

Other information

Prerequisites (ideally in terms of competiencies) Bachelor Ingenieur de gestion or Bachelor in business administration with a basic knowledge of accounting principles and methods Evaluation : Class participation and oral examination, in French or English References : Provided during the class Corporate features x0 conference x0 corporate guest Skills x0 presentation skills x0 writing skills x0 team work x0 individual autonomy x0 problem solving x0 decision making x0 time management x0 critical thinking Techniques and tools for teaching and learning x0 IT tools x0 modelling x0 quantitative methods x0 qualitative methods

Faculty or entity<

> CLSM