Code
MGFF ACC 4002
Level
M1
Field
Comptabilité, contrôle de gestion
Language
Français/French
ECTS Credits
1
Class hours
12
Total student load
20
Program Manager(s)
Educational team
Introduction to the module
In addressing the main organisational concerns, how do we build an appropriate economic reasoning, how do we use or design an accounting system to apply this reasoning and how do we interpret the numbers obtained? Rather than a strictly accounting approach, we will adopt the position of the manager who needs to understand the management situations for which he or she is responsible and wishes to make decisions.
Learning goals/Programme objectives
- LG2 Having the ability to manage uncertainty and complexity with accuracy and rigor
- LG3 Having the foundations of responsible and sustainable management
- LG4 Having access to different cross disciplinary management approaches and tools
- LG5 Being open (minded) to others and to the world and looking for positive societal impact
Learning objectives/Intended learning outcomes
- 2.1 - Identify and analyze in depth problems, causes and impacts
- 2.2 - Explore solutions, decisions, and their relative and absolute impacts
- 3.1 - Understand and employ basic concepts, knowledge and theories related to the discipline
- 3.2 - Apply discipline knowledge appropriately and effectively
- 3.3 - Identify the boudaries of the discipline and possible cross-disciplinary connections
- 4.2 - Understand and employ cross-disciplinary concepts, knowledge, theories
Content : structure and schedule
1/0Introduction : La notion de coût de revient, identifier le coût pertinent, comptabilité de gestion, défis pour le futur
Les coûts partiels : Le seuil de rentabilité, la dynamique coût-volume profit
2/Les coûts partiels : L’analyse des contributions
Les coûts complets : Le schéma d’analyse, le tableau de répartition des charges, premier aperçu de la méthode
3/ Les coûts complets : Les comptes de stocks et les coûts par stade
Les coûts par activités (ABC) : Distorsion des coûts et nouvelles possibilités d’analyse
4/ Les coûts par activités (ABC) : Principaux enseignements
Coûts et décision et orientations pour le futur
Sustainable Development Goals
ODD n°9 - Industrie, innovation et infrastructure
ODD n°12 - Consommation et production responsables
Number of SDG's addressed among the 17
2
Learning delivery
Mixte
Pedagogical methods
Chaque session de trois heures comprend en réalité trois temps. En amont, une préparation avec l'animation en ligne ou un document disponible sur moodle, ainsi qu'un exercice à préparer. En séance, des discussions et applications faisant un va-et-vient continuel entre concepts et applications pratiques et où une large place sera conservée pour envisager les décisions à prendre. En aval, la revue des méthodes par un exercice supplémentaire facultatif.
Evaluation and grading system and catch up exams
L'évaluation comprend une note de contrôle continue (50%) et un examen final (50%).
La participation en cours en présentiel est indispensable car chaque séance reprend les concepts théoriques présentés dans le polycopié pour les appliquer à des situations pratiques diverses et concrètes.
Le contrôle continu comprend des quizes individuels en classe et des exercices à rendre n début de séance (en groupes)
Un bonus est accordé pour le suivi réussi des modules action on line.
Le CF2 correspond à un examen dans les conditions et le contenu équivalent au CF1
Module Policies
Professor-Student Communication
● The professor will contact the students through their school email address (IMT-BS/TSP) and the Moodle portal. No communication via personal email addresses will take place. It is the student responsibility to regularly check their IMT-BS/TSP mailbox.
● Students can communicate with the professor by emailing him/her to his institutional address. If necessary, it is possible to meet the professor in his office during office-hours or by appointment.
Students with accommodation needs
If a student has a disability that will prevent from completing the described work or require any kind of accommodation, he may inform the program director (with supporting documents) as soon as possible. Also, students are encouraged to discuss it with the professor.
Class behavior
● Out of courtesy for the professor and classmates, all mobile phones, electronic games or other devices that generate sound should be turned off during class.
● Students should avoid disruptive and disrespectful behavior such as: arriving late, leaving early, careless behavior (e.g. sleeping, reading a non-course material, using vulgar language, over-speaking, eating, drinking, etc.). A warning may be given on the first infraction of these rules. Repeated violators will be penalized and may face expulsion from the class and/or other disciplinary proceedings.
● The tolerated delay is 5 minutes. Attendance will be declared on Moodle during these 5 minutes via a QR code provided by the teacher at each course start.
● Student should arrive on time for exams and other assessments. No one will be allowed to enter the classroom once the first person has finished the exam and left the room. There is absolutely no exception to this rule. No student can continue to take an exam once the time is up. No student may leave the room during an examination unless he / she has finished and handed over all the documents.
● In the case of remote learning, the student must keep his camera on unless instructed otherwise by the professor.
Honor code
IMT-BS is committed to a policy of honesty in the academic community. Conduct that compromises this policy may result in academic and / or disciplinary sanctions. Students must refrain from cheating, lying, plagiarizing and stealing. This includes completing your own original work and giving credit to any other person whose ideas and printed materials (including those from the Internet) are paraphrased or quoted directly. Any student who violates or helps another student violate academic behavior standards will be penalized according to IMT-BS rules.
Textbook Required and Suggested Readings
V. Malleret & C. Mendoza, Coûts et management, Dunod 2018.
B. et F. Grandguillot, Comptabilité de gestion, Gualino, 2023
A. Burlaud, C. Simon, Comptabilité de gestion : coûts contrôle, 3 ed, Vuibert, 2017.
.A. Amintas & R. Guillouzo : Comptabilité de gestion : analyse et détermination des coûts, Hachette, 2020
Keywords
Comptabilité, calcul des coûts, coûts et décision, coûts partiels, coûts complets, coûts par activités, coûts prévisionnels
Prerequisites
Aucun