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Contrôle stratégique

  • Teacher(s): D.Oyon
  • English title: Strategic Control
  • Course given in: French
  • ECTS Credits: 6 credits
  • Schedule: Autumn Semester 2019-2020, 4.0h. course (weekly average)
  •  séances
  • site web du cours course website
  • Related programmes:
    Master of Science (MSc) in Accounting, Control and Finance

    Master in Law and Economy

[warning] This course syllabus is currently edited by the professor in charge. Please come back in a few days. --- For your information only, here is the old syllabus :

Objectives

- Be able to set up a strategic control framework in a company through formal diagnostic and interactive control systems

- Understand the contributions and the respective limits of the various systems used by companies for strategic control

Contents

This course aims at showing the importance of formal management systems for strategic control. In a liberalized environment, strategic control needs new instruments. Innovation, intense competition and increasingly demanding customers have radically changed the market dynamics and companies need to improve the way they implement their strategies. This course examines the importance of systems, methods and techniques used for strategic control through lectures and case studies. As such, it places particular emphasis on the control systems used to implement a well-defined strategy (diagnostic systems) and also to follow the strategic uncertainties and initialize a possible strategic renewal (interactive systems). The course aims also at showing the importance of alignment between strategy and control systems.

The main topics of the course are:

1. A modern conceptual framework of strategic control
2. Organizational structure and performance
3. The role of information for measuring performance and control
4. The financial planning systems
5. Formal analysis of financial performance using variance analysis
6. Decentralization and control systems
7. Modern systems of performance measurement - Balanced Scorecard
8. Incentive systems and performance
9. The identification and management of strategic risks
10.The role of control systems for strategic renewal

References

The reference book mentioned below is mandatory for the course. It presents all the topics of the course. It includes all the cases discussed in class. It can be acquired from the HEC student committee, from the publisher site (http://www.pearson.ch/1449/9781292020938/Default.aspx?artikel=02093PED1), from online bookstores (eg: Amazon) or from a local bookstore.

Simons Robert, Performance Measurement and Control Systems for Implementing Strategy: Text and Cases, Pearson New International Edition, 1st Edition, 2013, ISBN-13 978-1-292-02093-8.

Pre-requisites

Please note that dated 2000 edition (ISBN 0-13-234006-2) is also suitable.

Evaluation


 

First attempt


 
Exam:
Written 2h00 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

Final grade : written exam = 70%; group project = 30%

Authorized documentation : Reference book only without additional page

Scientific calculator TI-30X II (B ou S), HP 10S ou HP 10S+


 

Retake


 
Exam:
Written 2h00 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

Final grade : written exam = 100%

Authorized documentation : Reference book only without additional page

Scientific calculator TI-30X II (B ou S), HP 10S ou HP 10S+



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