 | | |
| MTRA2012-1 | Budgets and management control
|
|
| Duration : | 15h Th |
|
| Number of credits : |
|
|
| Lecturer : | Anne Chanteux |
|
Language(s) of instruction :
|
| French language |
|
Organisation and examination :
|
| Teaching in the second semester |
|
Course contents :
|
| Content
1. Introduction : from strategy to action
2. From financial accounting to budgetary control
3. Concept of cost and classification
4. Why management control in occupational health care ?
5. Budgeting process (budget conception and control)
6. Management scorecards and quality management systems (ISO9001) |
|
Learning outcomes of the course :
|
| At the end of the course the student should be able to :
- distinguish financial accounting, cost accounting and management control
- define and classify different types of costs
- understand the importance of management control in a "SEPP"
- explain budgeting process from long-term planning to budgeting control
- choose KPI's
- analyse management scorecards
- track similarities and differences between management scorecards and quality tools
- understand the evolution from a strictly financial control to a performance management tool |
|
Prerequisites and co-requisites/ Recommended optional programme components :
|
| None |
|
Planned learning activities and teaching methods :
|
| Mix of theoretical concepts and practical examples |
|
Mode of delivery (face-to-face ; distance-learning) :
|
| Face-to-face |
|
Recommended or required readings :
|
| |
|
Assessment methods and criteria :
|
| Individual work or in groups of 2 persons |
|
Work placement(s) :
|
| |
|
Organizational remarks :
|
| ... |
|
Contacts :
|
| Anne Chanteux
HEC - Ecole de Gestion de l'ULg
rue Louvrex 14 (bâtiment N1) - 4000 LIEGE
04/232.72.61
anne.chanteux@ulg.ac.be |
|
