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Establishment
Language of instruction
French, English
Teaching content
Humanities & Personal Development
This course occurs in the following program(s)
Diplôme Ingénieur ISEN (Master's degree in electronics and information technology)
- Crédits ECTS: 1.50
Training officer(s)
F.GRUMETZ
Stakeholder(s)
Serge HAESSLE
Présentation
Goal
- Make the future managers sensitive to the different concepts' interaction of the company's control environment: internal control (perception of risks linked to the activity control - management control - internal audit - external audit)
-Understand the main mechanisms and principles necessary to the comprehension of the budget and financial management of the company.
- The budget management is an absolute necessity allowing each member of the staff to reach his objectives and avoid the budget drifts.
-Understand the main mechanisms and principles necessary to the comprehension of the budget and financial management of the company.
- The budget management is an absolute necessity allowing each member of the staff to reach his objectives and avoid the budget drifts.
Presentation
- Presentation of different concepts of the control environment.
- Basis approach of the financial analysis
* The economic and financial flows
* Presentation and interpretation of numerous tools necessary to the financial analysis preparation: income statement, balance sheet, intermediate management account and the main ratios. (Analysis of the result constitution and the notion of the company's properties)
- Initiation to the management accounting
* Different costs sttructure
* Methodology of inventory development
* Variability and fixity of expenses
* Break-even point
- The projected management:
* Construction and analysis of different budget which fit in the logic of budget construction.
* The selling budget - the budget supplies
* The production budget - the accounts budget
* The projected financial states (income statement and provisional balance sheet)
- Basis approach of the financial analysis
* The economic and financial flows
* Presentation and interpretation of numerous tools necessary to the financial analysis preparation: income statement, balance sheet, intermediate management account and the main ratios. (Analysis of the result constitution and the notion of the company's properties)
- Initiation to the management accounting
* Different costs sttructure
* Methodology of inventory development
* Variability and fixity of expenses
* Break-even point
- The projected management:
* Construction and analysis of different budget which fit in the logic of budget construction.
* The selling budget - the budget supplies
* The production budget - the accounts budget
* The projected financial states (income statement and provisional balance sheet)
Modalités
Forms of instruction
Short theoretical presentations and concrete case application of company (working grid on poly)
Evaluation
Test