Description du cours
Intitulé de l'Unité d'Enseignement
Management Accounting Control
Code de l'Unité d'Enseignement
21GE040
Année académique
2023 - 2024
Cycle
MASTER
Nombre de crédits
5
Nombre heures
60
Quadrimestre
1
Pondération
Site
Anjou
Langue d'enseignement
Anglais
Enseignant responsable
Lopez Bernabe Maria Lidon
Objectifs et contribution de l'Unité d'Enseignement au programme
The main objective of the course is to learn what and how to use Analytical Accounting and Budgeting techniques. The participants will be able to perform actuals vs. budget variance cost analysis.
Prérequis et corequis
Notions in Financial Accounting, a good command of English.
Description du contenu
Module 1 - Introduction
1.1 General introduction and rules of the game
1.2 Course overview: learning objectives
1.3 Introduction to Management and Cost accounting
Module 2 - cost (analytical) accounting
2.1 Introduction to cost terms and concepts
2.2 Cost Assignment and activity-based costing
2.3 Job Costing system
2.4 Income effects of alternative cost accumulation systems
2.5 Cost-volume-profit analysis
Module 3 - Strategic (long term) planning
3.1 The strategic planning, budgeting, and control process
3.2 What is strategic planning
3.3 Preparing a strategic planning
3.4 Setting strategic direction
3.5 Implementing and monitoring a strategic plan
Module 4 - Planning, Budgeting and Forecasting
4.1 The budgeting process
4.2 The multiple functions of budgets
4.3 Administration of the budgeting process
4.4 Stages in the budgeting process
4.5 Activity-based budgeting
4.6 Zero-based budgeting
4.7 Forecasting process
4.8 How systems support PBF process
Module 5 - Management controls, performance measurement and analytics
5.1 Management control systems
5.2 Standard Costing and variance analysis
Module 6 - Dashboarding and balance scorecards
6.1 Dashboarding
6.2 Strategic Performance Management (balanced scorecard)
Module 7 - Supporting the Strategic decision-making process
7.1 Typical structure of a Finance organization
7.2 The role of a finance department within an organization
7.3 Profile of a finance challenger
Méthodes pédagogiques
36 hours of class which include:
- Master class lectures focusing on theoretical and practical learning blocks
- Case studies
The supporting material:
- Slides presentations
- Reference book: Management and Cost accounting, C. Drury, Ed. Engage, 2012
- Videos
- Scientific and business articles
- other
Mode d'évaluation
Références bibliographiques
Reference book: Management and Cost accounting, C. Drury, Ed. Engage 10
Other :
• Management and Cost accounting, A. Bhimani, T. Horngren, Ed. Pearson, 2015
• Budgeting and Forecasting, How to deliver accurate numbers, N. Wyatt, Pearson, 2014
• Strategic planning, Using Diamond Eyes to see the future, Scott Romep, the Strategy expert, 2014
• Strategic Planning, As simple as ABC, David McClean, 2015
• Strategic planning : A practical guide to strategy formulation and execution, B Keith Simerson
• Strategic Planning : A ten-step guide, Mosaic, 2011