Pilotage des coûts et des margesDéveloppement Durable (ERE)

Know: • The dynamics of the company's profit formation; • The methodology for charging indirect costs in the traditional PCV approach – "Profit Cost Volume", and the related problem of assessing full cost; • The concept of operating profitability threshold associated with the assessment of the company's operating risk; • The ABC-Activity Based Costing approach assesses the costs of operating processes and products and services. Master: • Identification of behaviour and cost traceability; • The stages of cost formation dynamics and operating margins; • The assessment of full PCV costs and operating margins of products and services and the enterprise; • Apprehension and measurement of risk of exploitation; • Identification of activities and capacity for clustering process activities in the ABC – Activity Based Costing approach; • ABC methodology for calculating costs of value creation processes and cost objects (product, market, process, site...) • Structured construction of summary tables presenting the formation of costs and margins; • The development on spreadsheet of simulators dedicated decision support • A critical policy-oriented analysis of the profitability and risk of operating the company and its products and services from a strategic perspective.

• Basic notions of cost and margin, cost and margin • Incorporation of accounting revenues and charges into costs and margins, concepts of behaviour and cost traceability • Traditional PCV analysis – "Profit-Cost-Volume" of cost and margin formation: Key steps and dynamics of margin formation Choosing the keys for charging indirect costs to the full costs of products and services in the VCP approach, and limits of the approach Operating profit threshold and risk exposure Relevance of calculated costs for decision-making, and integration of the strategic dimension • The ABC approach – Activity Based Costing and cost analysis of value creation processes: Main concepts: activity, process, cost object, resource inducers, activity inducers "Time Driven" TD-ABC evaluation of the cost of operating activities and products and services.

Table Control (Duration 1h30)

• Charles T. Horngren, Alnoor Bhimani, Srikant Datar, George Foster, adaptation Georges Langlois, Management Accounting, 4th edition, Pearson Education France, 2010 • Nicolas Berland, Yves De Rongé, Management Control: Strategic and Management Perspectives, Pearson, 2013 • (Under the direction of) Nicolas Berland, François-Xavier Simon, Le contrôle de gestion en mouvement: state of art and best practices, DFCG Collection Finance, Editions d'Organisation, Eyrolles, 2010.