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Establishment
Language of instruction
French, English
This course occurs in the following program(s)
Master in business finance and markets
- Crédits ECTS:
Présentation
Prerequisite
Fundamentals of general accounting, analytical accounting and financial mathematics.
Goal
-Orient the students with management controller missions by presenting them with the operational ways of different field applications of this profession.
-Give the students the keys to a good use of stakes and expectations of this function.
-Give the students the keys to a good use of stakes and expectations of this function.
Presentation
1. INTRODUCTION
1.1. The positioning and the objectives of management control in business
1.2. The ethics of management control
1.3. The principle interactions between management control and the different central responsabilites of a business.
2. SCOREBOARDS
2.1 Base characteristics – the nature of indicators – dynamic approach of the given
2.2 Scoreboard stakes- construction methodology and rules of presentation
3. BUDGETARY CONTROL
3.1. The use of budgeting via strategy
3.2. The steps of constructing a budget
3.3. Budget construction principles
3.4. Monthly budget basis and gap analysis
3.5. The importance of experience return
4. MANAGEMENT CONTROL APPLICATIONS
4.1. in a trade company
4.2. in an industrial company
4.3. in a business of service providers
5. BASIC TECHNICAL PRINCIPLES OF MANAGEMENT CONTROL
5.1. Cost hierarchy
5.2. Methods based on the total costs approach
5.3. Methods based on the partial costs approach
5.4. Construction methodology of standard hourly rates
6. THE OPTIMISING LEVERS OF OPERATIONAL COSTS
7. CONSTRUCTION METHODOLOGY RESULT OF ANGLO SAXON OUTTURN ACCOUNT
1.1. The positioning and the objectives of management control in business
1.2. The ethics of management control
1.3. The principle interactions between management control and the different central responsabilites of a business.
2. SCOREBOARDS
2.1 Base characteristics – the nature of indicators – dynamic approach of the given
2.2 Scoreboard stakes- construction methodology and rules of presentation
3. BUDGETARY CONTROL
3.1. The use of budgeting via strategy
3.2. The steps of constructing a budget
3.3. Budget construction principles
3.4. Monthly budget basis and gap analysis
3.5. The importance of experience return
4. MANAGEMENT CONTROL APPLICATIONS
4.1. in a trade company
4.2. in an industrial company
4.3. in a business of service providers
5. BASIC TECHNICAL PRINCIPLES OF MANAGEMENT CONTROL
5.1. Cost hierarchy
5.2. Methods based on the total costs approach
5.3. Methods based on the partial costs approach
5.4. Construction methodology of standard hourly rates
6. THE OPTIMISING LEVERS OF OPERATIONAL COSTS
7. CONSTRUCTION METHODOLOGY RESULT OF ANGLO SAXON OUTTURN ACCOUNT
Modalités
Forms of instruction
Evaluation
Ressources
Bibliography
Michel Gervais, Contrôle de gestion, Economica||– Françoise Giraud – Olivier Saulpic, Contrôle de gestion et pilotage de la performance, Gualino éditeur||Charles Horngren, Contrôle de Gestion et Gestion budgétaire, Pearson Education