Finance - Contrôle de gestionHumanités 6 (MRI)

The aim of this course is to familiarize the student engineer with management tools, to understand the main elements of an accounting management information system.

-Origins of Accounting: historical approach, sources of law accounting officer,

• Introduction to Enterprise Management: the roles and functions of management, the business circuit and the company's partners, the work to be carried out,
• Notes on the balance sheet: the company's assets, the fair image of the assets, the balance sheet cycles,
• Profit and loss account notes: operating period result, self-financing capacity, profitability threshold, operational leverage,
• The Financing Plan,
• For a better understanding of the mechanisms and their realities, a management simulation software (Shadow Manager or other) can be used in directed work: Students grouped into competitive companies will be actors subject to the "real" conditions of the market, thus highlighting the interdisciplinarity of management mechanisms in all its dimensions (costs, finance, treasury, strategy...).

Continuous control: course knowledge (QCM, exercise...) and practical applications in TD