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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 2019-2020, 2.0h. course + 2.0h exercices (weekly average)
  •  sessions
  • site web du cours course website
  • Related programmes:
    Bachelor of Science (BSc) in Management

    Bachelor of Science (BSc) in Economics

    Bachelor (BSc) in Economic Sciences



The objective of this course is to present and apply different 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: How Successful Managers Use Financial Information to Grow Organizations, 3rd edition, 2018, Vease Editions, Barcelone. (On sale at the student committee association).

Term project

- Type of project : case study of an existing control system implemented in a company (cost system, planning system, variance analysis)
- Maximum number of projects admitted for this course : 3
- Deadline for applying to course professor for project : March 6, 2020
- Deadline for submitting finished project : June 8, 2020
- Method of evaluation (including resit options) : quality of written report. No remedial.
- Other information : -


First attempt

Written 1 hours

Online exam in Moodle during the exams' session in june.


Written 2 hours
Allowed with restrictions
Allowed with restrictions

Only the reference book (Malea Fashion District, 3rd edition) is authorized as documentation for the exam (no insertion of additional pages)

[ Scientific calculator according to HEC directive ]

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