Management Evaluation

This class exists in these courses :
• FLSEG > Master in Management of Compagnies > Unité d'enseignement spécialisé > 4,00 ECTS
• FLSEG > Masters in business finance and markets > Unité d'enseignement spécialisé > 5,00 ECTS
• FLSEG > Masters in international corporate management > Unité d'enseignement spécialisé > 4,00 ECTS

Prerequisites

Students must master the fundamentals of organizational theory, general accounting and cost accounting.

Learning outcomes

? Train professionals in SMEs management
? present the essential concepts of management control
? provide useful management tools daily
? Develop critical thinking, analytical skills, finding solutions

Course description

PART I: POSITIONING CONTROL MANAGEMENT
Overview
? Presentation of the course and its objectives

Evolution of management control
? Management control and structure in the company
? The evolution of the mission of a management controller
? Leadership in the company


PART II: TOOLS AND METHODS FOR THE SUPERVISOR
Organizational structure and internal transfer prices
? Responsibility centers
? The internal transfer prices

Elaboration of calculaton methods of calculation for full costs
? Basics of the full costs approach
? The imputation of responsibility centers
? The various costs (hierarchy)
? Adjusting and closing entries
? Elaboration of the full costs approach
? The rational allocation of overheads

Elaboration of the ABC approach
? The ABC approach: a new logic
? Presentation of the ABC method
? Critical analysis of the ABC method

Elaboration of the partial costs approach
? The variable costs method
? The specific costs method

Reminder: Breakeven

Fiscal management
? The overall framework for business planning
? The stages of budget management
? The role of Supervisor

PART III: THE CONTROL OF MANAGEMENT APPLIED TO DIFFERENT FUNCTIONS OF THE COMPANY
Management control and the marketing function
? Performance measurement
? Support for control of trade
? Performance monitoring
? Gap analysis

Management control and technical functions
? Performance measurement
? Assistance to control production operations

Management control and supply function
? Performance measurement
? Support for control of supply operations
? Support for strategic decisions and tactical procurement
? Reminder of the main policies of supply and inventory control


Management control and management of human resources
? Performance measurement
? Support for control and strategic decision making in human resources

Management control and monitoring of quality and deadlines
? Quality and cost of non quality
? Support for quality control
? Management systems JIT
? The' kanban' system

Class type

Class structure

• Lecture
• Tutorials
• Case Studies
• Presentations / Group work to be turned in

Teaching methods

• Lecture
• Tutorial
• Presentation
• Case study
• Group work

Assessment

Continuous assessment (home work and group work in class) + partial exam + final exam. (20% +20% +60%)

Recommended reading

• Le contrôle de gestion stratégique: la gestion par les activité - Philippe Lorino (Dunod)

• Contrôle de gestion et pilotage de l’entreprise - René Demeestere (Dunod)

• Le contrôle de gestion - Hélène Loning (Dunod)

• Contrôle de gestion épreuve 11 du DCG (7 du DECF) - Sabine Separt et Claude Alazard (Dunod)

Internet resources

• www.euronext.com

• www. l’entreprise.com