Niveau d'étude
BAC +4
ECTS
4,5 crédits
Composante
Sciences économiques, gestion, mathématiques et informatique
Volume horaire
24h
Période de l'année
Enseignement septième semestre
Description
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.
Objectifs
Integrate the modalities of construction of the business model and the fundamental principles of the organisation's functioning.
Évaluation
Session 1
- Formule standard : Case study (home work) + individual exam
- Formule dérogatoire : Individual exam only
Session 2 : Individual exam
Heures d'enseignement
- CMCM24h
Pré-requis obligatoires
General accounting
Compétences visées
Be able to :
- Understand the distribution of costs and assess its relevance.
- Build a budget.
- Analyse a company's performanc.
Bibliographie
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.