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| FINA0074-1 | Management control adapted to the public sector
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | Anne Chanteux |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the second semester |
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Course contents :
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- Roles of management control
- Relations between strategy and operational manageme,y
- Budgetary management control applied to public sector : Basic principles de base of budgetary control, working out of budgetary scorecards, cost classification, building and analysis of budgetary scorecards
- Specific rules of management control for « structural funds »
- Public sector and performance measurement : Context, management scorecards, Balanced Scorecard (BSC)
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Learning outcomes of the course :
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| At the end of this course, students should be able to :
- understand importance of management control both in the public sector thant in the private sector
- link management control with vision, strategic objectives and action plans
- explain budgeting process
- analyse a simple budgetary control spreadsheet and suggest causes and corrective actions
- describe management control process of structural funds
- choose performance indicators to follow strategic objectives
- work out and analyse management scoecards and Balanced Scorecards
- understand evolution of management control and namely the growing influence of global performance measurement with management scorecards and Balanced Scorecards (with financial and non financial indicators)
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Principles of public accounting |
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Planned learning activities and teaching methods :
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| Theoretical concepts, tools and methods are constantly illustrated by concrete examples.
Moreover exercises based on actual cases and articles of reviews are proposed to students during specific classes. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face |
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Recommended or required readings :
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| - ALCOUFFE Simon, BOITIER Marie & al, "Contrôle de gestion sur mesure", Dunod, Management Sup, Paris, 2013, 272 pages.
- BOUQUIN Henri, "Comptabilité de gestion", 9ème édition, 2010, Ed. Sirey, Paris.
- CHANTEUX Anne and NIESSEN Wilfried, "Les tableaux de bord et business plan", Editions des Chambres de Commerce et d'Industrie de Wallonie, 2005, 367 pages.
- DEMEESTERE René, "Le contrôle de gestion dans le secteur public", Editions LGDJ, Paris, 2ème édition, 2005, 230 pages.
- FERNANDEZ Alain, "Les nouveaux tableaux de bord des managers", Editions d'Organisation, Paris, 2013.
- HORNGREN C. and FOSTER G., "Cost Accounting - A Managerial emphasis", Prentice Hall International, New Jersey, 2011, 14th edition.
- IRIBARNE Patrick, "Les tableaux de bord de la performance", Dunod, Paris, 2ème édition, 2009.
- KAPLAN Robert and NORTON David, "The balanced scorecard : translating strategy into action", 1996, HARVARD Business school press.
- KAPLAN Robert and NORTON David, "Le tableau de bord prospectif", Editions d'Organisation, Paris (traduit de l'ouvrage américain "The balanced scorecard" (1996)), 1998, 311 pages.
- KAPLAN Robert and NORTON David, "The strategy-focused organization - How balanced scorecard companies thrive in the new business environment", Harvard Business School Press, Boston, 2001, 400 pages.
- KAPLAN Robert and NIVEN P.R., "Balanced Scorecard step-by-step : Maximizing performance and maintaining results", Harvard Business School Press, 2002, 329 pages.
- MENDOZA Carla, DELMOND Marie-Hélène, GIRAUD Françoise and LÖNING Hélène, "Tableaux de bord, Donnez du sens à vos indicateurs", Groupe Revue Fiduciaire, Paris, 2011.
- RAVIGNON Laurent, BESCOS P-L & al, "La méthode ABC-ABM", Eyrolles, Paris, 3ème édition, 2007, 386 pages.
- SELMER Caroline, "Concevoir le tableau de bord", 2ème édition, Dunod, Paris, 289 pages, 2003. |
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Assessment methods and criteria :
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| 1st session : 3 parts :
* group work (during classes) (case study) (4 points)
* comprehension test (during classes) (4 points)
* individual written exam (12 points)
2nd session : Individual written exam |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| CHANTEUX Anne
Lecturer
UER Finance, Comptabilité et Droit
HEC-Ecole de gestion de l'ULg
Rue Louvrex, 14
4000 Liège Bât. N1
Tél: +32 4 2327261
Email: Anne.Chanteux@ulg.ac.be |
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