2020-2021 / MTRA2012-1

Budgets and management control

Duration

15h Th

Number of credits

 Specialised master in occupational medicine2 crédits 
 University certificate : training in professional pathology2 crédits 

Lecturer

Anne Chanteux

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit 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

Learning outcomes of the learning unit

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
- 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, hybrid learning)

Face-to-face & reverse classes

Organisational adjustments related to the current health context

Recommended or required readings

Assessment methods and criteria

Below you will find information on the evaluation methods planned for in-person and remote exams as well as those planned for hybrid sessions. Depending on how the health crisis evolves, the chosen method will be communicated to you no later than one month before the start of the exam session.

Any session :

- In-person

written exam ( open-ended questions )

- Remote

written exam ( open-ended questions )

- If evaluation in "hybrid"

preferred in-person


Additional information:

Individual (written)

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@uliege.be