Description du cours

Intitulé de l'Unité d'Enseignement

Management Accounting Control

Code de l'Unité d'Enseignement


Année académique

2023 - 2024



Nombre de crédits


Nombre heures







Langue d'enseignement


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