Visualisation plan de cours
2026 / 2027
EM09HM04
Management Control
Programme
PGE PGE4 FI
Semestre
B
Coefficient
5
Volume horaire
Face à face : 27 H
Travail personnel indicatif : 54 H
Discipline
Management accounting and control
Nombre de places
45
Cours ouvert aux étudiants visitants
Non
Langue d'enseignement
Anglais
Responsable
OTT
Discipline
Management accounting and control
Descriptif
The course aims to provide future Chief Financial Officers and management accountants with an understanding of the main concepts and methods of management control. It examines the objectives of management control, the tasks of management accountants, and the organizational positioning of the management control function. It further develops students’ knowledge of cost accounting methods under absorption costing and variable costing (e.g., product costing and the cost-of-goods-sold method). It analyzes accounting information used to support different types of managerial decisions (e.g., cost-volume-profit analysis). Finally, it explores the implementation of decisions through the planning and control process (e.g., budgeting).MAC
Analyser et critiquer une vision stratégique et managériale dans un contexte incertain/Analyse and critically assess a s
10 ECTS
Contribution pédagogique du cours au programme
Develop impactful management using the latest knowledge and tools in the fields of management |
|---|
| Determine a strategic and managerial vision in a complex, uncertain and changing environment |
| Evaluate sustainable managerial practices using managerial concepts and instruments as well as digital tools |
| Design solutions adapted to organizational problems by applying relevant methodologies |
Practice impactful management in a multicultural and international environment, driven by a "European mindset" |
| Communicate in a professional context in (foreign) languages, in writing and/or orally |
Organisation pédagogique
Face-to-face
- Lectures- Tutorials
- E-learning
In group
- Exercises- Case studies/texts
Interaction
- Discussions/debatesObjectifs pédagogiques - COGNITIVE DOMAIN
A l'issue du cours, l'étudiant(e) devrait être capable de / d'...
- differentiate the objectives of management control from those of other domains of accounting and finance
- apply appropriate management control methods and interpret the resulting information
- analyze management’s information needs in relation to planning, decision-making, and control
- analyze the role and missions of the management accountant
- evaluate the management accounting methods applied
- support management’s operational decision-making
Objectifs pédagogiques — Objectifs de développement durable (ODD)
ODD portés par la politique RSO de l'EM.
Plan / Sommaire
1. Introduction to management accounting and control
2. Cost accounting methods
2.1. Cost terms and cost concepts
2.2. Product costing systems
2.3. Period costing systems
3. Accounting information for decision-making
3.1. Cost estimation and cost behavior
3.2. Cost-volume-profit analysis
4. Accounting information for planning and control
4.1. Planning and budgeting systems
4.2. Variance analysis
2. Cost accounting methods
2.1. Cost terms and cost concepts
2.2. Product costing systems
2.3. Period costing systems
3. Accounting information for decision-making
3.1. Cost estimation and cost behavior
3.2. Cost-volume-profit analysis
4. Accounting information for planning and control
4.1. Planning and budgeting systems
4.2. Variance analysis
Prérequis nécessaires
Connaissances en / Notions clés à maîtriser
This course builds on basic concepts and methods of cost and management accounting (e.g., cost terms and cost concepts, product costing).Supports pédagogiques
Mandatory tools for the course
- Computer- Calculator
- Reference manuals
- Mandatory textbook/book :
Documents in all formats
- Case studies/texts- Worksheets
- Syllabus
Moodle platform
- Upload of class documents- Coaching/mentoring
Software
- Other : Spreadsheet software (e.g., MS Excel, Google Sheets)Manuels/ouvrages obligatoires
Bhimani, A., Horngren, C. T., Datar, S. M. and Rajan, M. V. (2023): Management and cost accounting (8th ed.). Harlow: Pearson.Drury, C. and Tayles, M. (2024): Management and cost accounting (12th ed.). London: Cengage.
Adossement à la recherche
Travaux de recherche de l'EM
Ott, C. (2023). The professional identity of accountants – an empirical analysis of job advertisements. Accounting, Auditing & Accountability Journal, 36(3), 965-1001.Modalités d'évaluation
Liste des modalités d'évaluation
Evaluation intermédiaire / contrôle continu 1
to be announced
Compétence mesurée
ILO1.2-PGE, ILO1.3-PGE
Evaluation finale 2
autre
Compétence mesurée
ILO1.1-PGE, ILO1.2-PGE, ILO1.3-PGE, ILO2.2-PGE
Seconde chance
autre
Compétence mesurée
ILO1.1-PGE, ILO1.2-PGE, ILO1.3-PGE, ILO2.2-PGE