Code
MGSF ACC 4605
Level
M1
Field
Comptabilité, contrôle de gestion
Language
Français/French
ECTS Credits
2
Class hours
21
Total student load
40
Program Manager(s)
Department
- Data analytics, Économie et Finances
Educational team
Introduction to the module
With what tools, structures and systems do the organizations ensure the setting up of strategy and of a performance level ?
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
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
- 2.3 - Identify optimal solution(s) and priorities toward implementation
- 2.4 - Implement a plan, prepare for changes, and measure the success of actions with regard to strategy and stakeholder
- 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
- 4.4 - Evaluate the use of cross-disciplinary management approaches and tools
Rubrics
Apprendre à concevoir et à utiliser les outils du contrôle (plans, budgets, tableaux de bord, mesure des performances) en les replaçant dans leur contexte stratégique et organisationnel;
- se familiariser avec les pratiques de planification, de pilotage et d'évaluation;
- initier une réflexion sur les systèmes de gestion, sur les difficultés de la coordination, de la délégation et de l'animation en les abordant sous leurs aspects organisationnels et humains.
Content : structure and schedule
Séance 1 : Introduction au contrôle et mesure des performances
Séance 2 et 3 : Budgétisation
Séance 4 : contrôle budgétaire
Séance 5 : Tableaux de bord
Séance 6 : Synthèse
Sustainable Development Goals
n°4 - Éducation de qualité
n°9 - Industrie, innovation et infrastructure
n°12 - Consommation et production responsables
Number of SDG's addressed among the 17
3
Learning delivery
Mixte
Pedagogical methods
Pour chaque séance, du matériel (poly, vidéos...) est disponiblé sur Moodle.
La séance alterne entre présentations de l'enseignant et études de cas.
Evaluation and grading system and catch up exams
La note comprend la notation d'une étude de cas durant en séance, et un examen final CF1. Des absences on justifiées ou une participation particulièrement actives peuvent également être prises en compte sur un ou deux points.
Le CF2 se déroule selon les mêmes modalités que le 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
Suggérés :
* Nicolas Berland, Yves De Rongé, Contrôle de gestion Perspectives stratégiques et managériales, Pearson, 2023
* Pesqueux, Contrôle de gestion - Des outils de gestion aux pratiques organisationnelles, Dunod, 2013
* René Demeestere, Philippe Lorino, Nicolas Mottis, Pilotage de l'entreprise et contrôle de gestion, Dunod 2017
*Henri Bouquin, Catherine Kuszla, Le contrôle de gestion. Contrôle de gestion et contrôle d'entreprise, PUF, 2014
Keywords
Contrôle, budget, écarts, tableaux de bord, mesure des performances, performance sociale et environnementale
Prerequisites
Notions suffisantes en comptabilité de gestion