Aller à : contenu haut bas recherche
 
 
EN     FR
Vous êtes ici:   UNIL > HEC Inst. > HEC App. > SYLLABUS
 
 

Fondamentaux de contrôle de gestion et exercices

  • Teacher(s): D.Oyon
  • English title: Fundamentals of Management Control and exercices
  • Course given in: French
  • ECTS Credits: 4.5 credits
  • Schedule: Spring Semester 2018-2019, 2.0h. course + 2.0h exercices (weekly average)
  •  séances
  • site web du cours course website
  • Related programmes:
    Bachelor of Science (BSc) in Economics

    Bachelor of Science (BSc) in Management

 

Objectives

The objective of this course is to present and apply different concepts, methods and techniques which aid managers in the planning, control, and decision-making processes of a company.

Contents

Cost accounting systems for planning and control purposes are studied in different contexts (industrial, commercial, and service companies).

After a brief introduction of the main concepts, we carry out an in-depth examination of cost systems to take decision and control the functioning of a company. Various decisional situations (product-mix choice, make or buy, price setting,...) are explored and related to costing concepts (opportunity costs, relevant costs,...). We will then present and discuss budgets and standards as basic instruments for planning and control.

During the course, we will emphasize on the pros and cons of cost systems for various managerial purposes. The course ends with the presentation and discussion of Activity-Based Costing to estimate costs and to manage the value chain of a company.

References

  • Davila A. and D. Oyon, Malea Fashion District: How Successful Managers Use Financial Information to Grow Organizations, 3rd edition, 2018, Vease Editions, Barcelone. (On sale at the student committee association).

Term project

- Type of project : case study of an existing control system implemented in a company (cost system, planning system, variance analysis)
- Maximum number of projects admitted for this course : 3
- Deadline for applying to course professor for project : March 5, 2019
- Deadline for submitting finished project : June 7, 2019
- Method of evaluation (including resit options) : quality of written report. No remedial.
- Other information : -

Evaluation

First attempt

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

Grade of the final exam.

Only the reference book is authorized as documentation for the exam (no insertion of additional pages).

Scientific pocket calculator authorized: TI-30X II (B ou S)b or HP 10S–HP 10S+

Retake

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

Grade of the remedial exam.

Only the reference book is authorized as documentation for the exam (no insertion of additional pages).

Scientific pocket calculator authorized: TI-30X II (B ou S)b or HP 10S–HP 10S+



[» go back]           [» courses list]
 
Search


Internef - CH-1015 Lausanne - Suisse  -   Tél. +41 21 692 33 00  -   Fax +41 21 692 33 05
Swiss University