Course teacher(s)
Jean-Philippe MICHAUX (Coordinator)ECTS credits
5
Language(s) of instruction
french
Course content
Analysis of prospective financial statements; future cash flow statement; budgeting:objectives and methods; management control systems; ABC/ABM; Balanced scorecard;
Objectives (and/or specific learning outcomes)
to provide a global picture on budgeting and control methods in order to prepare students for their next courses.
Prerequisites and Corequisites
Courses requiring this course
Teaching methods and learning activities
Case studies and ex cathedra course + team work
References, bibliography, and recommended reading
Anthony, R. N., Dearden, J. & Govindarajan, V., Management control systems, Seventh Edition, Irwin/McGraw-Hill, 1992. Germain, C., Tableaux de Bord, Audencia Nantes Ecole de Management, e-theque.com, 2002. Giraud F. et al., Contrôle de gestion et pilotage de la performance, 2e édition, collection business, Gualino, Paris, 420 pages, 2004. Kaplan, R. et Norton, D., Why does business need a balanced scorecard ?, Journal of cost management, May-June 1997, Vol. 3, n°3, pp. 5-11. Kaplan, R. et Norton, D., The balanced scorecard , Harvard Business School Press, 1996. Kaplan, R. et Norton, D., Linking the balanced scorecard to strategy, California Management review, vol. 39, n°1, Fall 1996, pp. 53-59. Kaplan, R. et Norton, D., Transforming the balanced scorecard from performance measurement to strategic management: part I, Accounting Horizons, vol. 15, pp. 87-104, March 2001. Khrouz, F., Comptabilité, Collection du centre de comptabilité et contrôle de gestion, Ecole de Commerce Solvay, Office International de Librairie, 461 pages, décembre 2002. Lonig H. et al., Le contrôle de gestion, Dunod, France, 261 pages, 1998. Lorino P., Le contrôle de gestion stratégique. La gestion par activités, Dunod, 1991. Lorino P., Méthodes et pratiques de la performance, Les éditions d’Organisation, 2001. Margerin, J., Gestion budgétaire, Editions Sedifor Entreprise-Gestion, 1993. Ooghe, H. et Ch. van Wymeersch, Traité d’Analyse Financière, Anthemis Intersentia, 2005. Porter, M., Competitive Strategy, The Free Press - London, 1980.
Evaluation
Method(s) of evaluation
- Other
Other
group project + written exam