6 credits
30.0 h + 0.0 h
Q2
Teacher(s)
Danaux Géraldine;
Language
French
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
At the end of this learning unit, the student is able to : | |
| 1 | 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 |
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”.
Teaching methods
- Lectures
- Course-related assignments
Evaluation methods
Written examination
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.
Faculty or entity
CLSM
Programmes / formations proposant cette unité d'enseignement (UE)
Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [120] in Management (shift Schedule 2)
