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)
