6.00 credits
30.0 h
Q2
Teacher(s)
Telle Annick;
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.
Learning outcomes
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
- DE RONGE Yves (2013), Comptabilité de Gestion, De Boeck,
- LEHMANN PJ, CONSTANT A., POTTIER F. (2020), Toute la gestion de l'entreprise, De Boeck,
- DJERBI Z., DURAND X., KUSZLA C.(2020), Contrôle de gestion, Dunod.
Faculty or entity
CLSM
Programmes / formations proposant cette unité d'enseignement (UE)
Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
Master [120] in Management (shift Schedule 2)
