Finance, Contrôle de gestionHumanités 7 (STI)
Finance, Management Control
Teaching unit Humanities 7 · AS07_SHS1 | EC Code AS07_SHS1-3
5ECTS (EU)
1Coefficient
21:20Hours
Séquencement
Learning objectives
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. They prepare for piloting the financial part of project management.
Program
- 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,
- The concept of profitability and indicators of profitability.
Students work on real business cases and/or entrepreneurial projects chosen in consultation with the teacher.
Assessment
continuous control
References
- Corporate finance- Pearson editions
Skills
1| Ref. | Verb | Description | Level |
|---|---|---|---|
| C2_9 | identify | Significant accounting techniques useful to the engineer | 2 |