5 credits
30.0 h
Q2
Teacher(s)
Sarens Gerrit; Vanderborght Vincent;
Language
English
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
At the end of this learning unit, the student is able to : | |
1 | Having regard to the LO of the programme, this activity contributes to the development and acquisition of the following LO:
|
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”.
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.
Evaluation methods
Continuous evaluation
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Date:
- Weeks 1 to 6 : Preparatory Reading -
- Type of evaluation: Group work
- Comments: No
- Oral: No
- Written: 3 hours
- Unavailability or comments: No
- Oral: No
- Written: No
- Unavailability or comments: No
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
Bibliography
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.
Faculty or entity
CLSM