Contrôle de gestion

mgehc2110  2023-2024  Charleroi

Contrôle de gestion
5.00 credits
30.0 h
Q2
Teacher(s)
Telle Annick;
Language
French
Prerequisites
/
Main themes
  • Planning and management control, strategic management control.
  • Budgets, structure and preparation methods.
  • Traditional control methods.
  • Controlling costs by standards.
  • Cost transfer techniques.
  • Calculation of specific gaps in operational and logistical functions.
  • Financial performance indicators.
Learning outcomes

At the end of this learning unit, the student is able to :

1 On completion of this course, students will be able to understand the budgetary statement of organisations, to draw up budgets, to calculate management gaps and translate everything into performance indicators 
 
Bibliography
  • GUERRA F. (2007), Pilotage stratégique de l’entreprise, le rôle du tableau de bord prospectif, De Boeck
  • DE RONGE Yves (2013), Comptabilité de Gestion, De Boeck,
  • LEHMANN PJ, CONSTANT A., POTTIER F. (2020), Toute la gestion de l'entreprise, De Boeck,
  • DJERBI Z., DURAND X., KUSZLA C.(2020), Contrôle de gestion, Dunod.
Faculty or entity
CLSM


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
Master [120] in Management (shift Schedule 2)