Contrôle des performances

Teacher(s)

Desagre Christophe;

Language

French

Main themes

-        Management accounting, objectives and links with general accounting
-        Charges repartition according to their destination (Activity-Based Costing ou ABC)
-        Cost calculation methodologies
-        Management control and associated tools (budgets, standard costs and variances, break-even points')
-        Performance metrics and dashboards (Balanced Scorecard)

Learning outcomes

At the end of this learning unit, the student is able to :
1	At the end of this course, students will be able to demonstrate good understanding of goals and principles of management control and relevant performance indicators as tools to support decision making process and management of a company or organization. Special focus will be put on developing a critical judgment and autonomy in this context, through case studies and workshops.

Evaluation methods

Final assessment of the students will be made based of :
-        Preparation of the sessions (pre-reads and workshops)
-        Active participation during the sessions
-        Final essay

Bibliography

-        BERLAND N., Mesurer et piloter la performance, e-book
-        BERLAND N., DE RONGE Y., Contrôle de gestion (perspectives stratégiques et managériales), Pearson, 2^ème édition
-        GUERRA F., Pilotage stratégique de l'entreprise, De Boeck
-        MASKELL B., BAGGALEY B., Practical Lean Accounting, Productivity press

Faculty or entity

CLSM