EM054M72A1

Programme
PGE
MGA
UE
Contrôle de gestion
Semestre
A
Discipline
Accounting / Audit
Volume horaire
27 H
Nombre de places
50
Ouvert aux visitants
Oui
Langue
EN
Responsable
Christian OTT

Liste des intervenants

Intervenant(s) Email Volume horaire CM
Christian OTT christian.ott@em-strasbourg.eu 19 h
Fabien GURY guryfab@gmail.com 9 h

Contribution pédagogique du cours au programme

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.

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 a management accountant, and the embedding of the management control function in the organization. It further develops the knowledge of cost and management accounting methods. It explores the implementation of decisions through the planning process (e.g., budgeting). It measures actual performance to control that plans are carried out appropriately (e.g., variance analysis). It analyzes information to help managers to take different types of decisions (e.g., cost-volume-profit analysis, transfer pricing).

Organisation pédagogique

Face-to-face

- Lectures

In group

- Exercises
- Case studies/texts

Interaction

- Discussions/debates

Others

Aucun élément de cette liste n'a été coché.

Objectifs pédagogiques

Cognitive domain

A l'issue du cours, l'étudiant(e) devrait être capable de / d'...
  • - (niv. 1) Describe the tasks of the management accountant
  • - (niv. 2) Discuss the management's needs for information in relation to planning, decision-making, and control
  • - (niv. 2) Distinguish the objectives of management accounting and control from those of other domains of accounting and finance
  • - (niv. 3) Apply the appropriate cost and management accounting methods in line with the organization's objectives
  • - (niv. 4) Examine the applied cost and management accounting methods critically
  • - (niv. 5) Design management control systems for planning, decision-making, and control in line with an organization's objectives
  • - (niv. 6) Interpret the information derived from the applied cost and management accounting methods
  • - (niv. 6) Support the management's operational and strategic decision-making

Affective domain

A l'issue du cours, l'étudiant(e) devrait être capable de / d'...
Aucun affective domain n'a pour le moment été associé à ce cours.

Objectifs de développement durable abordés

Aucun objectif de développement durable n'a été coché.

Plan / Sommaire

1 Introduction to management accounting and control 2 Cost accounting methods 2.1 Product costing systems 2.2 Period costing systems 3 Accounting information for decision-making 2.1 Cost-volume-profit analysis 2.2 Transfer pricing 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 the concepts and methods of cost and management accounting (e.g., absorption and variable costing systems) introduced in the first year of the Programme Grande Ecole in general and the cours Comptabilité du Management (Cost and Management Accounting, Kosten- und Leistungsrechnung) in particular.

Supports pédagogiques

Mandatory tools for the course

- Computer
- Calculator
- Reference manuals

Documents in all formats


- Case studies/texts
- Worksheets

Moodle platform

- Upload of class documents
- Coaching/mentoring

Software

Aucun élément de cette liste n'a été coché.

Additional electronic platforms

Aucun élément de cette liste n'a été coché.

Bibliographie recommandée

Ouvrages principaux

Bhimani, A., Horngren, C. T., Datar, S. M., and Rajan, M. (2015). Management and Cost Accounting (6th ed.). Harlow: Pearson. Drury, C. (2017). Management and Cost Accounting (10th ed.). London: Cengage Learning.

Littérature complémentaire

Aucun ouvrage n'a été renseigné.

Travaux de recherche de l'EM : Veillez à mobiliser au moins une ressource

Peuvent être renseignés les manuels coordonnés, les traductions de manuel, les études de cas traduites etc…
Aucun ouvrage n'a été renseigné.

Modalités d'évaluation

Liste des modalités d'évaluation

Evaluation intermédiaire / contrôle continu 1Autre (date, contrôle surprise...) :
Ecrite (60 min) / individuelle / Anglais / pondération : 30 %
Cette évaluation sert à mesurer LO1.1, LO1.2, LO1.3, LO2.2, LO2.3, LO3.1, LO4.1, LO4.2
Evaluation finaleSemaine d'examens
Ecrite (90 min) / individuelle / Anglais / pondération : 70 %
Cette évaluation sert à mesurer LO1.1, LO1.2, LO1.3, LO2.2, LO2.3, LO3.1, LO4.1, LO4.2
Aucune modalité d'évaluation n'a pour le moment été attribuée à ce cours.