 |  | |  |
| GEST0011-1

 | Management Control Systems

| |
| 
| |
| Duration : | 30h Th | |
|  | | |
| Credits/ECTS : |
| |
|  | | |
| Holder(s) : | Didier Van Caillie | |
|  | | |
|  | | |
| Course contents :
| This course deals with the main techniques used in efficient management control systems and shows how they allow to encounter the three main objectives of such an efficient system : the coordination of resources, the motivation of stakeholders and the strategic management of resources.
A special attention is awarded to the contingent perspective that characterizes most management control systems. The impacts of industry, strategy, age and activity are deepened, by using both scientific papers and extended case studies.
Two themes are successively considered :
* Information for planning, control and performance measurement * Cost management and strategic management accounting | |
|  | | |
| Course objective :
| At the end of this course, the student must be able to manage the most important parts of an efficient management control system. | |
|  | | |
| Prerequisites :
| Management Accounting OR Cost Accounting | |
|  | | |
| Workshops :
| Presentation of a theoretical chapter, from the reference book, by groups of 2 or 3 members
Weight : 35 % of the final notation.
Presentation of a case study or a scientific paper, by groups of 2 or 3 members.
Weight : 35 % of the final notation. | |
|  | | |
| Organization :
| 30 hours, 2nd quadrimester.
Place and schedule : Auditorium KEYNES (B 31), each Wednesday, from 14.00 to 16.30.
Starting date : 8.02.2006
Final examination : oral exam, about a research note (3 pages) prepared by each student about a specific topic chosen by each student individually. | |
|  | | |
| Written notes :
| Merchant K. & Van der Stede (2004) : Management Control Systems - Performance Measurement, Evaluation and Incentives, Prentice Hall | |
|  | | |
| Assessment :
| Theoretical chapter presented during the course : 35 % Case study presented during the course : 35 % Final oral exam : 30 % | |
|  | | |
| Contacts :
| Professor : D. VAN CAILLIE, Boulevard du Rectorat, 7, B 31 - Bte 53 à 4000 Liège - Tél. : 04 366 31 04 - Fax : 04 366 28 21 E-Mail : D.VanCaillie@ulg.ac.be http://www.sig.egss.ulg.ac.be/vancaillie | |
|  | | |