Management (07_X-GES)
- Coefficient : 1.0
- Hourly Volume: 25h (including 18h supervised)
- CTD : 18h supervised (and 3h unsupervised)
- Out-of-schedule personal work : 4h
AATs Lists
Description
- Decision support tools: break-even point, break-even point, safety margins and marginal cost
- Complete costs and forecast management: direct and indirect charges, processing of indirect charges, different cost calculations, inventory valuation, analytical result, cash budget, balance sheet and income statement analysis forecast
- The basic notions of financial accounting: the regulatory framework, basic accounting records, added value, analysis of personnel costs, financing choices, analysis of the income statement, SIG (Intermediate Balances of Management), balance sheet analysis (FR: Working capital, WCR: Working capital requirement)
Learning Outcomes AAv (AAv)
- AAv1 [heures : 13,E2,A2] : At the end of S7, the student will be able to model costs and analyze them according to the characteristics of the structure of an organization and its contingency factors . More precisely, it is capable, within a medium-sized organization, of:
- Differentiate between the different categories of loads;
- Analyze the profitability of an activity or a business, in a given situation;
- Calculate and interpret operating risk indicators in order to identify problems and propose appropriate management solutions (profitability threshold, breakeven point, operational leverage, safety index, etc.);
- Write an argument, written or oral, to advise the decision-maker.
AAv2 [heures : 8,E4,E2] : At the end of S7, the student will be able to establish and analyze a cash budget and propose balancing solutions in writing.
Assessment methods
Average of several assessments
Key Words
Management tools, forecast management, financial accounting.