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Strategic Control (Aut22)

  • Enseignant(s):   G.Derchi   R.Iorio  
  • Titre en français: Contrôle stratégique (Aut22)
  • Cours donné en: anglais
  • Crédits ECTS: 6 crédits
  • Horaire: Semestre d'automne 2022-2023, 4.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formations concernées:
    Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance

    Maîtrise universitaire en Droit et économie
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Objectifs

• Be able to set up a strategic control framework in a company to execute its strategy efficiently;

• Learn how to design and implement performance measurement and control systems for strategy implementation in any organizational context.

• Design business units and functions to respond effectively to customers;

• Understand the contributions and the respective limits of the various management systems used by companies for strategic control;

• Understand the link between control and innovation;

• Understand the design and functioning of risk management systems to address strategic uncertainties;

Contenus

This course will be valuable for students who plan to manage (or advise) a business that operates in highly competitive markets. The course focuses on answering one question: How can I design an organization that executes strategy better than competitors? This course will not teach students how to formulate strategy. Instead, taking strategy as given, students will learn the tools and techniques—and tough choices—that are essential for winning in any market.
The course consists of fourteen sessions including case study discussions, the analysis of relevant examples from real companies’ implementation, as well as exercises. It examines powerful control systems that integrate decision analytics, performance evaluation, risk management, and strategy implementation.
Specifically, students will be learning how managers can:

• Design business units and functions to respond effectively to customers;

• Translate their company's mission and business strategy into a comprehensive set of performance targets and measures;

• Motivate innovation while balancing rapid entrepreneurial growth with controls;

• Prepare financial plans and evaluate performance achieved;

• Drive strategy down to operations, set up transfer prices and align employees to their company's strategic objectives;

• Identify and manage preventable, strategic and external risks, particularly during challenging economic times;

• Develop and implement an integrated framework for their organization's performance measurement and control systems;

• Use management control systems to manage social and environmental performance effectively.

The course language is English

Références

• Set of articles, book chapters, and case studies (this reading list may be adapted during the course):

o Some case-studies must be purchased (a link to an online course package to purchase these cases are provided in the course Moodle)

o Some articles, book chapters, and other case-studies are available for download free of charge from the course Moodle

o The other readings are downloadable from the University library (download needs to be done directly by students to comply with copyright rules)


Only the official text of mandatory materials constitute the documents authorized at the exam. Individual notes on these texts are allowed, yet no additional pages are allowed.

Pré-requis

Completion of an introductory course in management control at the bachelor level.

Evaluation

1ère tentative

Examen:
Ecrit 2h00 heures
Documentation:
Autorisée avec restrictions
Calculatrice:
Autorisée avec restrictions
Evaluation:

Due to health developments related to COVID-19, study plans and evaluation requirements may undergo adjustments during the semester.

 Group assignment on a case study assigned by the instructor (25%)

 Final exam (75%) - two-hour written exam with limited paper documentation (official text of mandatory materials)

[ Scientific calculator according to HEC directive ]

Rattrapage

Examen:
Ecrit 2h00 heures
Documentation:
Autorisée avec restrictions
Calculatrice:
Autorisée avec restrictions
Evaluation:

Due to health developments related to COVID-19, study plans and evaluation requirements may undergo adjustments during the semester.

 Retake exam (100%) - two-hour written exam with limited paper documentation (official text of mandatory materials)

[ Scientific calculator according to HEC directive ]



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