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Fondamentaux de contrôle de gestion et exercices

  • Teacher(s):   D.Oyon  
  • English title: Fundamentals of Management Control and exercices
  • Course given in: French
  • ECTS Credits: 4.5 credits
  • Schedule: Spring Semester 2020-2021, 2.0h. course + 2.0h exercices (weekly average)
  •  sessions
  • site web du cours course website
  • Related programmes:
    Bachelor (BSc) in Economic Sciences

    Bachelor of Science (BSc) in Management

    Bachelor of Science (BSc) in Economics
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The objective of this course is to present and apply different management control concepts, methods and techniques which aid managers in the planning, control, and decision-making processes of a company.


Cost accounting systems for planning and management control purposes are studied in different contexts (industrial, commercial, and service companies).

After a brief introduction of the main concepts, we carry out an in-depth examination of cost systems to take decision and control the management of a company. Various decisional situations (product-mix choice, make or buy, price setting,...) are explored and related to costing concepts (opportunity costs, relevant costs,...). We will then present and discuss budgets and standards as basic instruments for planning and management control.

During the course, we emphasize on the pros and cons of cost systems for various managerial purposes. The course ends with the presentation and discussion of Activity-Based Costing to estimate costs and to manage the value chain of a company.


  • Davila A. and D. Oyon, Malea Fashion District MFD): How Successful Managers Use Financial Information to Grow Organizations, 3rd edition, 2018, Vease Editions, Barcelone. (On sale at the HEC student committee association, Internef building, Office 145).


As long as on site teaching is not possible, the course and exercises are taught online both groups A and B together (see HEC timetable). Students must therefore have (a) access to Moodle with a photo and (b) a Zoom account with photo under a UNIL license recorded with an email UNIL address.

Term project

- Type of project : none for 2021
- Maximum number of projects admitted for this course : 0
- Deadline for applying to course professor for project : -
- Deadline for submitting finished project : -
- Method of evaluation (including resit options) : not applicable in 2021
- Other information : -


First attempt

Written 1h30 hours

On site written exam durant the exams' session in June.

Authorized at the exam : Reference book (MFD, 3rd edition) and scientific calculator according to HEC Lausanne directive.

0,5 point will be added to the final grade to the top 50% students of the ranking resulting from Quiz organised all semester long in teaching and exercises sessions.

The form of the exam may change depending on the COVID-19-situation.


Written 1h30 hours
The grade for the re-take exam is based entirely on the written exam from the August exam session. Identity and participation check (proctoring) by Zoom (without registration). Examination modalities may change depending on the COVID-19 situation.

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