mgehc2110  2019-2020  Charleroi

Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
6 credits
30.0 h
Danaux Géraldine;
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.

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”.
  • GUERRA F. (2007), Pilotage stratégique de l’entreprise, le rôle du tableau de bord prospectif, De Boeck
  • HORNGREN C., BHIMANI A., DATAR S., FOSTER G. (2009), Contrôle de gestion et gestion budgétaire, 4ème édition, Pearson
  • BERLAND N., DE RONGE Y. (2013), Contrôle de gestion, Perspectives stratégiques et managériales, 2ème édition, Pearson
  • GOUJET C., RAULET C. et RAULET C. (2007), Comptabilité de gestion, Dunod
Faculty or entity

Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Master [120] in Management (shift Schedule 2)