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Advanced Management Accounting

  • Enseignant(s):   G.Derchi  
  • Titre en français: Comptabilité Analytique Approfondie
  • Cours donné en: anglais
  • Crédits ECTS: 3 crédits
  • Horaire: Semestre de printemps 2019-2020, 2.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance

 

Objectifs

To maintain a competitive advantage in today’s fast evolving economy, managers must have an in-depth understanding of how to measure revenue and cost information accurately, balance financial and nonfinancial measures, and drive strategy down to operations. In the course Advanced Management Accounting students will explore the fundamental links between strategy, performance measurement and control.

The objectives of this course are therefore manifold.

  • Be able to design and use planning and control systems in a company to implement its strategy efficiently;
  • Access to a comprehensive review of how to design and use management control and performance measurement systems across different types of organizations and specific business-related, as well as organizational factors;
  • Understand the contributions and the limits of the various management control systems used by companies for strategy implementation;
  • Get familiar with ABC systems to foster strategy implementation;
  • Use strategic performance evaluation critically;
  • Get familiar with performance measurement and control of the companies’ environmental and social issues;
  • Motivate students to share in class their own opinions and constructively discuss the design and implementation of advanced management accounting and control systems;
  • After completing this course, students are expected to have a comprehensive knowledge of how to design and implement performance measurement and control systems for strategy implementation in any organizational context.

By the end of the course, students will know how to design an organization capable of bringing out the best in people and winning in any competitive market. Implementing these concepts will be essential to making an impact on organizations throughout their successful careers.

Contenus

This course will be valuable for students who plan to manage or advise a highly competitive business. The course addresses one main question: How can I design an organization that executes strategy? More in detail, this course focuses on advanced performance measurement and management control practices that are essential for winning in any market.

Designing and implementing effective control systems, however, is not an easy task. Large empirical evidence suggests that many control systems fail because of poor design and implementation. Effective systems, indeed, require managers to take into consideration multiple business-related and organizational factors. Business-related factors include the firm’s business strategy, the horizon of managers’ decision-making, and the level of capacity utilization. Organizational factors include the accountability of users and the way revenue and cost information is used by managers for decision-making and control. In specific, students will be learning how managers:

  • Prepare business plans and evaluate expected performance;
  • Prepare segment reporting and analyze segment profitability;
  • Use Activity-Based Costing (ABC) to improve effective decision-making;
  • Allocate costs under excess capacity;
  • Use Activity-Based Management for strategy execution: Horizon of managerial decisions, capacity constraints, and ABC system flexibility;
  • Use strategic profitability analysis for performance evaluation;
  • Design control systems to manage social and environmental performance effectively.

This course has been designed for Master students in Accounting, Control and Finance. The course consists of seven sessions including case study discussions, the analysis of relevant examples from real companies’ implementation, as well as exercises.

Students are expected to individually prepare all case studies that will be discussed in class, run the in-class exercises and participate actively in class discussion. Classroom discussion should be provocative, enlightening, and fun. During the course, a couple group assignments will be launched and explained with clear indications regarding how to tackle and answer to the assigned questions.

Références

This course is based on analyses of case-studies, in-class exercises and class-dicussions.

Students will have free access to the text of the majority of mandatory case studies and readings. Texts will be available for free download on the course Moodle. For some specific cases, however, students are required to purchase the official case texts (that are copyright) from the Harvard Business Publishing education website. Links to purchase and download the case studies will be posted on the course Moodle.

Additional suggested readings will be downloadable from the course Moodle. The reading list may be adapted during the course.

Please be prepared to invest 3-4 hours of preparation (bi-weekly) prior to each session.

Pré-requis

As pre-requisites, participants must have expertise in introductory financial accounting, management accounting and strategic control, as well as an attitude of respect and strong curiosity.

This course places emphasis both on the technical and on the complex, implementation aspects of performance measurement and control systems. We examine the managerial problems and tensions associated with the use of revenue and cost information and how it may significantly affect managers' decision-making and therefore a company's success.

Evaluation

1ère tentative

Examen:
Ecrit 1h00 heures
Documentation:
Autorisée
Calculatrice:
Autorisée
Evaluation:
SUMMER 2020, due to coronavirus

Students are expected to individually prepare all case studies that will be discussed in class, run the in-class exercises and participate actively in class discussion. Classroom discussion should be provocative, enlightening, and fun. During the course, a couple group assignments will be launched and explained with clear indications regarding how to tackle and answer to the assigned questions.

After the course, students will be evaluated in a 1-hour open book exam session.

The weights applied for students’ evaluation are the following:

  • Individual class participation (10%)
  • Simulation (in small groups) (20%)
  • Group assignment (20%)
  • Final exam (50%)

Rattrapage

Examen:
Ecrit 1h30 heures
Documentation:
Autorisée
Calculatrice:
Autorisée
Evaluation:

Students who fail the course are tested in a 90 minutes retake open book exam session.

  • Written final exam (100%)


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