MTRA2012-1 : Budgets and management control

Study Programmes 2015-2016

MTRA2012-1

Budgets and management control

Duration :

15h Th

Number of credits :

Specialised master in occupational medicine		2
Certificat d'université : compétence en pathologie professionnelle		2

Lecturer :

Anne Chanteux

Language(s) of instruction :

French language

Organisation and examination :

Teaching in the second semester

Units courses prerequisite and corequisite :

Prerequisite or corequisite units are presented within each program

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

Prerequisite knowledge and skills :

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