STRATEGIC PLANNING AND CONTROL

Année du cours : 1 année(s)

Etablissement : IÉSEG School of Management

Langue : English

Période : S2

Basic accounting knowledge.

At the end of the course, the student should be able to:

• Provide a framework for the available techniques used to get an organization under control
• Implement cost planning techniques as traditional costs system, ABC or Profit volume analysis in a concrete complex situation (AOL 6.A)
• Take decisions based on relevant information
• Understand and Design appropriate management control systems with the appropriate methodology (AOL 3.A)
• Explain the use and limitations of budgets
• Explain and build a balanced score card

Introduction to cost analysis as an answer to management issues
1. Costs typology
2. Costs calculation
2.1 Traditional costs system
2.2 ABC
2.3 Profit volume analysis
3. Decision making
4. Budget management
5. Dashboard and balanced score card