Contrôle de gestion

This course is an optional course following up and deepening the discussion of GEST-S-702 (planning & control II).
With the frameworks and models we introduced in GEST-S-702, we will focus on the application of strategic controlling in the context of:
1. innovation, change and entrepreneurship
2. sustainable businesses (ESG driven)
3. human decision making under uncertainty (with a strong focus on ethics, value creation for business in society)

The course opens with three sessions introducing these three topics. After hose sessions, students take the floor to present the academic articles linked to each of these sessions. This is done in an interactive way: there is one group presenting, another group will act as discussant. 
Next to these presentations, each group prepares a case study (Kim's Chocolates) and uses the case to integrate the three topics of the course. During a final session, all groups present their "case pitch" with the headlights of their analysis. The setting will simulate a "board meeting" and each group is board member.

​​​​​​​Of course, detailed explanations and guidance will be given during the course. 

Strategic control is ultimately about perfomance management and control: businesses and organisations have resources at their disposal and they want to achieve theier strategic objectives. In order to do so, organisations need to be well organised and to use the right "management technologies" toolbox that suits their values and beliefs to steer the organisation towards performance. Perfomance is nothing more or less than the creation of added value (as defined by the goals of the organisation) by making use of scqrce and, therefore, always costly resources.
By focusing on innovation, change, entrepreneurship, sustainability and human decison making, this courses makes students aware of the complexities of strategic management. The focus is both internal and external, dynamic rather than static and always "human work", no matter what technologies are used.

Students will understand the importance of technology choices, rather than just the application of (accounting, finance and control) such technologies;
Students will appreciate the human side of business and the role of businesses in open, democratic societies focused oin increasing welfare through profitable business;
Students will be able to help, support and execute the design and implementation of (strategic) control systems in their organisations, be it profit or not-for-profit, big or small, ...;
Students will made aware of the importance of (and differences between) added value creation and distribution, prices and costs, etc ... .    

Connaissances et compétences pré-requises ou co-requises

It is essential that students have succesfully completed GEST-S-702, as this course build son the knowledge and insights of Planning & Control II. 
 

Cours pré-requis

Central to the interactive learning process of this course are case studies and academic articles with a focus on implementation and application. Next to individual learning, the individual contribution to the learning of the group is key. Individual work and group work are both important for this course.

 

Références, bibliographie et lectures recommandées

Support(s) de cours

• Université virtuelle
• Syllabus

Contacts

philip.vergauwen@ulb.be

Campus

Solbosch

Méthode(s) d'évaluation

• Travail personnel
• Examen écrit
• Présentation orale
• Travail de groupe
• Autre

Travail personnel

Examen écrit

• Examen à livre ouvert

• Question ouverte à développement long

Présentation orale

Travail de groupe

Autre

Travaux rendus et examen écrit

Construction de la note (en ce compris, la pondération des notes partielles)

Participation, travaux remis et note d'examen écrit

Langue(s) d'évaluation

• français
• anglais