Description du contenu de l'enseignement :
This program provides material for a comprehensive course on management control systems (MCSs). MCSs are defined broadly to include work managers do to help ensure that their organizational strategies and plans are carried out. Under certain conditions they can be modified. Thus, the course focuses on topics related to strategy implementation or execution. While dealing with the MCSs subject is broad scope, the primary aim of the course is what we call
result controls, which involve motivating employees to produce the results the organizations require. This management control approach demands performance measures, evaluations and the incentive provisions. These management control techniques are widely accepted by the vast majority of organizations.
Management control is a core function of management, all students interested in business or management can benefit from this course. However, this course should be particularly useful for those who are, or aspire to be, managers, management consultants, financial specialists (for example, controller, financial analyst, auditor), or human resource specialists (for example, personnel director, compensation consultant).
In this course it is assumed that any manager or leader is concerned by management control processes (and will be increasingly so with the development of information systems). Any manager is, in fact, affected by economic performance or other performance-related issues. The course will therefore introduce tools for decision -making support, moniitoring and assesssing performance, and cost and margin analysis in relation to strategies.
Lecture and case studies in tutorials.
Some notions on management accounting (cost calculations, budget, KPI and scorecards)
Enseignant responsable :