Course description

Title of the Teaching Unit

Corporate finance and Controlling

Code of the Teaching Unit

21GE055

Academic year

2025 - 2026

Cycle

Number of credits

Number of hours

Quarter

Weighting

Site

Anjou

Teaching language

English

Teacher in charge

Lopez Bernabe Maria Lidon

Objectives and contribution to the program

The main objective of the course is to learn what and how to manage costs and use analytical Accounting and budgeting techniques.
The main learning goals will be:

• Develop budgets and financial forecasts.
• Manage cash flow and optimize short-term financial resources.
• Integrate environmental, social, and governance (ESG) considerations into financial planning.
• Analyze variances between forecasts and actual results and propose corrective actions.
• Use cost accounting techniques to set a viable and fair price for the company's stakeholders.
• Implement management dashboards to track objectives.
• Use key performance indicators (KPIs) to measure and track financial and non-financial performance.

Prerequisites and corequisites

Notions in General and Financial Accounting, a good command of English.

Content

Module 1: Introduction to Corporate Finance and Controlling
1.1
Introduction to Corporate Finance and Controlling
1.2
Introduction to cost terms and concepts
1.3
External reporting and CSRD requirements
Module 2 - Cost accounting for setting the price of a product, service, or activity
2.1 Costs classification
2.2 Cost allocation and costing systems
2.3 Profitability and break-even point
Module 3 – Budgeting, forecasting, and short-term cash flow management
3.1 Planning, Budgeting and Forecasting
3.2 Cash management and cash forecast
3.3 Financial Performance (KPIs)
3.4 Dashboarding

Teaching methods

?Master class lectures focusing on theoretical and practical learning blocks
?Case studies
?Individual and in group learning activities

Assessment method

Written exam

Calculation method

For the ICHEC department, where a teaching unit (UE) comprises several learning activities (AA), the overall grade for the UE is calculated as follows:
- If all the scores obtained for the different learning activities are greater than or equal to 10/20, the overall score will be the weighted arithmetic mean (based on the relative importance of each of the AAs in the UE) of these scores.
- If at least one of the scores obtained for an AA is less than 10/20, the overall score will then be the weighted geometric mean of the AA scores.
These modes of calculation apply when a Teaching Unit consists of several learning activities.

References

Reference book: Bhimani, A., Datar, S. M., Horngren, C., & Rajan, M. V. (2023). Management and Cost Accounting. Pearson Higher Ed.
Other:
•
Drury, C. M. (2013). Management and cost accounting. Springer.
•
Bragg, S. M. (2010). Treasury management: the Practitioner's Guide. John Wiley & Sons.
•
Rajendra, R. (2013). The handbook of global corporate treasury. John Wiley & Sons.
•
Wexler, S., Shaffer, J., & Cotgreave, A. (2017). The big book of dashboards: visualizing your data using real-world business scenarios. John Wiley & Sons.