• Niveau d'étude

    BAC +4

  • ECTS

    4,5 crédits

  • Composante

    Sciences économiques, gestion, mathématiques et informatique

  • Volume horaire


  • Période de l'année

    Enseignement septième semestre


The objective of this course is to develop the ability to gain knowledge, insights and analytical skills related to how a firm’s manager can go about designing, implementing, and using planning and control systems to implement firm’s strategies.

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Integrate the modalities of construction of the business model and the fundamental principles of the organisation's functioning.

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Session 1
- Formule standard : Case study (home work) + individual exam
- Formule dérogatoire : Individual exam only

Session 2 : Individual exam

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Heures d'enseignement

  • CMCM24h

Pré-requis obligatoires

General accounting

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Compétences visées

Be able to :

  • Understand the distribution of costs and assess its relevance.
  • Build a budget.
  • Analyse a company's performanc.
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Jiambalvo, James, Managerial Accounting, New York, NY, USA : John Wiley & Sons ; 20. ; ScholarVox (Cyberlibris). http://univ.scholarvox.com.faraway.parisnanterre.fr/catalog/book/docid/10045142 · Hugh Coombs, David Hobbs, Ellis Jenkins, Management Accounting Principles and Applications, SAGE Publications, London, 2005. · Managerial Accounting, An Introduction to Concepts, Methods and Uses, Tenth Edition, Michael W. Maher, Clyde P. Stickney, Roman L. Weil, Thomson Higher Education, USA. · Robert N. Anthony and Vijay Govindarajan, .Management Control Systems, Tata McGraw-Hill Publishing Co. Ltd., New Delhi, 12th Edition, 2007. · Joseph A. Maciariello and Calvin J. Kirby Management Control Systems, Prentice-Hall of India, New Delhi, 2005.

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Ressources pédagogiques