Visualisation plan de cours
2026 / 2027
EM093M08B4
Introduction to Financial Analysis and Management Control
Programme
PGE PGE3
Semestre
B
Coefficient
3
Volume horaire
Face à face : 24 H
Travail personnel indicatif : 48 H
Discipline
Finance
Nombre de places
45
Cours ouvert aux étudiants visitants
Oui
Langue d'enseignement
Anglais
Responsable
ORKUT
Discipline
Finance
Descriptif
This course is divided into 2 parts: financial analysis (12 hours) and management control (12 hours):In the first part, students will first briefly discover the economic environment of firms. Then, they will study the two main financial statements, namely the income statement and the balance sheet. Finally, financial ratios will be covered to assess firms' risk and return.
In the second part, students will learn the fundamentals of management control by examining cost elements (their behavior and analysis) and profit/results. Punctuated with exercises combining theory and practice, this course shows how management control is applied within organizations in order to determine their cost prices and selling prices.
MAC
Etablir une vision stratégique et managériale/Develop a strategic and managerial vision
9 ECTS
Organisation pédagogique
Face-to-face
- LecturesIn group
- ExercisesInteraction
- Discussions/debatesObjectifs pédagogiques - COGNITIVE DOMAIN
A l'issue du cours, l'étudiant(e) devrait être capable de / d'...
- define the different types of costs
- apply the different management accounting methods
- calculate a cost price, a profit/result, and a selling price
- calculate financial indicators from accounting documents
- carry out a financial analysis
- analyze the main financial statements
Objectifs pédagogiques — Objectifs de développement durable (ODD)
ODD portés par la politique RSO de l'EM.
Plan / Sommaire
FINANCIAL ANALYSIS PART
I. Introduction: The firm and its economic environment
II. Financial analysis of the income statement
III. Financial analysis of the balance sheet
IV. Analysis of financial ratios
MANAGEMENT CONTROL PART
I. Introduction: General presentation of management control, the concept of costs, and profit/results
II. The full costing method using cost centers
III. The target costing method
I. Introduction: The firm and its economic environment
II. Financial analysis of the income statement
III. Financial analysis of the balance sheet
IV. Analysis of financial ratios
MANAGEMENT CONTROL PART
I. Introduction: General presentation of management control, the concept of costs, and profit/results
II. The full costing method using cost centers
III. The target costing method
Prérequis nécessaires
Connaissances en / Notions clés à maîtriser
Comptabilité ISupports pédagogiques
Mandatory tools for the course
- CalculatorDocuments in all formats
- Case studies/texts- Worksheets
Moodle platform
- Upload of class documentsModalités d'évaluation
Liste des modalités d'évaluation
Evaluation intermédiaire / contrôle continu 1
Séance n° 4
Modalités de feedback
Feedback oral et communication des notes sur Moodle
Compétence mesurée
ILO1.1-PGE, ILO1.3-PGE, ILO4.1-PGE
Evaluation intermédiaire / contrôle continu 2
Séance n° Séance n° 4 ou 5
Modalités de feedback
Feedback oral et communication des notes sur Moodle
Compétence mesurée
ILO1.1-PGE, ILO1.3-PGE, ILO4.1-PGE
Evaluation finale 3
Compétence mesurée
ILO1.1-PGE, ILO1.3-PGE, ILO4.1-PGE
Seconde chance
Compétence mesurée
ILO1.1-PGE, ILO1.3-PGE, ILO4.1-PGE