In-depth management control


PGE 3A - Accounting and Auditing (CCF)
Corporate Financial functions
Accounting / Audit
Contact hours
24 H
Number of spots
Open to visitors
Christian OTT

Pedagogical contribution of the course to the program

LEARNING GOAL 1 : Students will master state-of-the-art knowledge and tools in management fields in general, as well as in areas specific to the specialized field of management.

Students will identify a business organization’s operational and managerial challenges in a complex and evolving environment.
Students will understand state-of-the-art management concepts and tools and use them appropriately.
Students will implement appropriate methodologies to develop appropriate solutions for business issues.
LEARNING GOAL 2 : Students will develop advanced-level managerial skills.
Students will participate in a decision-making process in a critical way.
Students will communicate ideas effectively, both orally and in writing, in a business context.


The course aims to provide future Chief Financial Officers and management accountants with an advanced understanding of the underlying concepts and methods of management accounting and control. It examines the objectives of management control, the design of management control systems, and the embedding of the management control function in the organization. It compares period costing methods (e.g., cost-of-goods-sold method) using absorption costing and variable costing. It identifies and measures information to help managers to take different types of decisions (e.g., capital budgeting, transfer pricing). It examines the implementation of decisions through the planning and control process (e.g., variance analysis). It explores the design of performance measurement and management systems (e.g., balanced scorecard) to clarify, communicate, and manage an organization's objectives.

Teaching methods


- Lectures
- Tutorials

In group

- Exercises
- Oral presentations
- Case studies/texts


- Discussions/debates


No items in this list have been checked.

Learning objectives

Cognitive domain

Upon completion of this course, students should be able to
  • - (level 1) Describe the objective of management accounting and control and the role of the management accountant
  • - (level 2) Discuss the management's needs for information in relation to planning, decision-making, and control
  • - (level 3) Apply the appropriate cost and management accounting methods in line with an organization's objectives
  • - (level 3) Choose between different approaches for planning
  • - (level 4) Compare the actual performance with the planned performance
  • - (level 5) Design management control systems for planning, decision-making, and control in line with an organization's objectives
  • - (level 6) Interpret the information derived from management control systems for planning, decision-making, and control
  • - (level 6) Support the management's operational and strategic decision-making

Affective domain

Upon completion of this course, students should be able to
None affective domain have been associated with this course yet


1. Introduction to management accounting and control 2. Advanced cost accounting methods 2.1. Cost terms and cost concepts 2.2. Period costing methods 3 Accounting information for decision-making 3.1. Performance measurement and management systems 3.2. Capital budgeting 3.3. Transfer pricing 4 Accounting information for planning and control 4.1. Planning and budgeting systems 4.2. Variance analysis

No prerequisite has been provided

Knowledge in / Key concepts to master

This course builds on the concepts and methods of cost and management accounting introduced in the first year of the Programme Grande Ecole.

Teaching material

Mandatory tools for the course

- Computer
- Calculator
- Reference manuals

Documents in all formats

- Photocopies
- Case studies/texts
- Worksheets

Moodle platform

- Upload of class documents
- Coaching/mentoring


No items in this list have been checked.

Additional electronic platforms

No items in this list have been checked.

Recommended reading

Bhimani, A., Horngren, C. T., Datar, S. M., and Rajan, M. V. (2019). Management and Cost Accounting (7th ed.). Harlow: Pearson. Drury, C. (2017). Management and Cost Accounting (10th ed.). London: Cengage.

Kaplan, R. S. and Norton, D. P. (1992). The Balanced Scorecard - Measures That Drive Performance. Harvard Business Review, Vol. 70, No. 1, pp. 71-79.

EM Research: Be sure to mobilize at least one resource

Textbooks, case studies, translated material, etc. can be entered
No reading material has been provided.


List of assessment methods

Intermediate assessment / continuous assessment 1Class no. will be announced at the beginning of the course
Written and oral (10 Min.) / Group / English / Weight : 25 %
Details : PowerPoint presentation of the results to be handed in two days before the presentation in class
This evaluation is used to measure LO1.1, LO1.2, LO1.3, LO2.2, LO2.3
Final evaluationExam week
Written (90 Min.) / Individual / English / Weight : 75 %
This evaluation is used to measure LO1.1, LO1.2, LO1.3, LO2.2
No assessment methods have been attributed to this course yet.