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Establishment
Language of instruction
French, English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École
- Crédits ECTS: 2.00
Training officer(s)
A.BELDI
Stakeholder(s)
Adel BELDI
Présentation
Prerequisite
Knowledge of general accounting, of cost control level 1 (main program bachelor 3).
Execution of a mission or an internship in cost management allows a better understanding of the course.
Execution of a mission or an internship in cost management allows a better understanding of the course.
Goal
This course is included in the frame of the certified public accounting field and prepare to the DSCG, and more generally to the audit and cost management occupations.
At the end of the course, the student should be able to:
- Master the different tools and techniques of cost management and their latest developments
- Adapt and use the cost management depending of the context (service activity, non profit-making activity...)
- Do recommandations and suggestions on the basis of cost management studies.
At the end of the course, the student should be able to:
- Master the different tools and techniques of cost management and their latest developments
- Adapt and use the cost management depending of the context (service activity, non profit-making activity...)
- Do recommandations and suggestions on the basis of cost management studies.
Presentation
Evolution of the cost management function and of the cost management occupation
1. The costs : ABC and time-driven ABC
2. Partial costs
3. Cost management and help to the strategic processus
4. Board tables : The Balances-Scorecard ; principles and use in a real case
5. Social cost management, forecasts and master of the payroll master
Synthesis
Remark: As the certified public accouting examinations are just being reviewed, the content of the lecture is able to be changed to adapt to it
1. The costs : ABC and time-driven ABC
2. Partial costs
3. Cost management and help to the strategic processus
4. Board tables : The Balances-Scorecard ; principles and use in a real case
5. Social cost management, forecasts and master of the payroll master
Synthesis
Remark: As the certified public accouting examinations are just being reviewed, the content of the lecture is able to be changed to adapt to it
Modalités
Forms of instruction
Alternation of presentations and case studies, discussions on reflexion themas; previous reading of the reference book.
This course aiming at preparing notably the certified public accounting examinations, it will use also the annals as a educational base.
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Face to face | |||
| Interactive class | 16,00 | ||
| Independent work | |||
| Research | 4,00 | ||
| E-Learning | 4,00 | ||
| Independent study | |||
| Estimated personal workload | 8,00 | ||
| Group Project | 10,00 | ||
| Overall student workload | 42,00 | ||
Evaluation
Participation and final examination.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Final Exam | |||
| Written exam | 2,00 | 1 | 50,00 |
| Continuous assessment | |||
| QCM | 0,75 | 1 | 10,00 |
| Continuous assessment | 0,00 | 2 | 20,00 |
| Others | |||
| Group Project | 0,00 | 1 | 20,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
DSCG3, Management et contrôle de gestion, Manuel et applications - Pascal Fabre et co-auteurs (Dunod, Paris) -
DCG 11, Contrôle de gestion, Manuel et applications - Claude Alazard et Sabine Separi (Dunod, Paris) -
Compatbilité-Contrôle-Audit -
Management Accounting Research -
La Revue Finance et Gestion de la DFCG -
DCG 11, Contrôle de gestion, Manuel et applications - Claude Alazard et Sabine Separi (Dunod, Paris) -
Compatbilité-Contrôle-Audit -
Management Accounting Research -
La Revue Finance et Gestion de la DFCG -
Internet resources