Aims

At the end of the class, students should be able to
- Master the common body of knowledge (theoretical, normative and methodological) of the management control field
- have a critical understanding and an ability to use the main analytical methods used in the field
- be able to use the various management control tools used in practice in today's organizations

Main themes

The scope of the course is to look how the strategy of an organization can be implemented in the various functions of an organization (operations, marketing, HR, …)

Content and teaching methods

Content
Management control at the crossroads of strategic planning and operational control
Role and functions of the controller
Decentralization and responsibility centers
ABC/ABM model
Strategic cost management
Target costing
Budgets, budgetary control and variance analysis
Transfer pricing
Performance Measures
Reporting and Balanced Scorecards
ERP and Management Control

Methods
Combination of classes, individual readings, teamwork on real-life case studies and class presentations

Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

Prerequisite : Basic knowledge of accounting principles and methods
Evaluation : Written reports and oral presentations on case studies + final written exam
Support : Cerrada Karine and De Rongé Yves, Contrôle de gestion, Pearson, 2005, Paris, 262 p.