Contrôle de gestion, budget, business planDéveloppement Durable (ERE)

Know: • The issues of management control in the context of the strategic management of the company. • The microeconomic and financial dynamics of the enterprise integrated into the company's strategy. • The methodology for preparing the integrated budget. Master: • The calculation and dynamic understanding of the profitability of the company and its business model, and its strategic integration • The financial performance dynamics of the company from a strategic perspective • Communication with their hierarchy and management auditors in budgetary negotiations

• Basis of management control o Integration into the overall strategic management of the company o The management control process o The organisation of the company as centres of responsibility o Management Control and Management • Forecasting and budgetary control o The integrated budget – or business-plan – o Steps to the Financial Business Plan o Monitoring of achievements and analysis of budget variances • Fundamentals of performance and microeconomic and financial decline o Integrated economic and financial dynamics [Profitability-Rentability-Solvability] of the enterprise o Dynamics and profit management o Low balance sheet financing requirements o High balance sheet financing needs o Financing structure and financial security of the company o Debt leverage and financial autonomy • Integrated strategic management of the company's financial profitability

Table Control (Duration 1h30)

• Charles T. Horngren, Alnoor Bhimani, Srikant Datar, George Foster, adaptation Georges Langlois, Management Accounting, 4th edition, Pearson Education France, 2010 • Charles T. Horngren, Alnoor Bhimani, Srikant Datar, George Foster, adaptation Georges Langlois, Control of Management and Budgetary Management, 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