EM365M15B1

Programme
PGE
Accounting and Auditing
UE
Corporate financial functions
Semestre
B
Discipline
Accounting / Audit
Volume horaire
24 H
Nombre de places
45
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 24 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.
LEARNING GOAL 2 : Students will develop advanced-level managerial skills.
Students will participate in a decision-making process in a critical way.

Descriptif

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 further develops the knowledge of cost and management accounting methods (e.g., process costing, job costing). It identifies and measures information to help managers to take different types of decisions (e.g., cost-volume-profit analysis, transfer pricing). It examines the implementation of decisions through the planning process (e.g. planning and budgeting systems). It measures actual performance to control that plans are carried out appropriately (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.

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 objective of management accounting and control and the role of the management accountant
  • - (niv. 2) Discuss the management's needs for information in relation to planning, decision-making, and control
  • - (niv. 3) Apply the appropriate cost and management accounting methods in line with an organization's objectives
  • - (niv. 3) Choose between different approaches for planning
  • - (niv. 4) Compare the actual performance with the planned performance
  • - (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 management control systems for planning, decision-making, and control
  • - (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 Advanced cost accounting methods 2.1 Product costing methods 2.2 Period costing methods 3 Accounting information for decision-making 3.1 Cost-volume-profit analysis 3.2 Transfer pricing 4 Accounting information for planning and control 4.1 Planning and budgeting systems 4.2 Variance analysis 4.3 Performance measurement and management systems

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.

Supports pédagogiques

Mandatory tools for the course

- Computer
- Calculator
- Reference manuals

Documents in all formats

- Photocopies
- Case studies/texts

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

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.

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...) : will be announced at the beginning of the course
Ecrite (60 min) / individuelle / Anglais / pondération : 24 %
Cette évaluation sert à mesurer LO1.1, LO1.2, LO1.3, LO2.2, LO2.3, LO4.1, LO4.2
Evaluation finaleSemaine d'examens
Ecrite (90 min) / individuelle / Anglais / pondération : 56 %
Cette évaluation sert à mesurer LO1.1, LO1.2, LO1.3, LO2.2, LO4.1, LO4.2
Evaluation finaleSemaine d'examens
Ecrite (60 min) / individuelle / Anglais / pondération : 20 %
Précisions : précisions : examen portant sur les enseignements de Mme RICE: approfondissement XLS
Cette évaluation sert à mesurer LO1.1, LO1.2, LO1.3
Aucune modalité d'évaluation n'a pour le moment été attribuée à ce cours.