mgehc2110  2020-2021  Charleroi

Due to the COVID-19 crisis, the information below is subject to change, in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
6 credits
30.0 h
Q2
Teacher(s)
Telle Annick;
Language
French
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 
 
Bibliography
  • 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
CLSM


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

Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [120] in Management (shift Schedule 2)