Gestion des organisations – Langues, Humanités, ouverture personnel et professionnel 2 (GSI)

Specific

• Understanding the overall operation of the company from a management point of view (by distinguishing it from accounting)
• Identify and distinguish elements relating to part of the activity, on the other hand to the heritage
• Assess the impacts of management decisions on activity and heritage (profitability, risk, structure)
• Assessing the impacts of management decisions from a stakeholder perspective
• Determine the current structure (in relation to activity)
• Calculate and analyse changes in the forecast structure (in particular in case of investment)

Cross-cutting

• Putting a Management Problem
• Perform a management diagnosis
• Propose solutions and argue them taking into account company objectives
• Analyse the effects of management decisions

Introduction to business management (identification of concepts) 1- Notes on balance sheet, profit and loss account 2- Profitability of activity (income statement) 3- Structure balance (balance) 4- Financing plan (including investment) 5- Budgeting a cost of an industrial project (cost-effectiveness assessment and impact on activity and structure) and effects on activity and structure

In order to link all the concepts of the course, a group synthesis case will be proposed and carried out in digital form.

Continuous control

• FIRST: Management for the Dead, D. Ansermino, Y. Virton, 2013
• Found: LMD collection; Introduction to accounting; Langlois, Friedrich , 2006
• Studyrama : Ba à Ba de comptes ; Triquere; 2008
• Nathan: Accounting; practical benchmarks; G. Sauvageot, 2005
• Found: LMD collection; Introduction to accounting; Langlois, Friedrich , 2006
• Discovery: financial analysis of the company; Bernard Colasse (recurrent update)
• Organizational Editions: Budget Management: To plan and control the business; Mementos finance; Jack Forget; 2015.
• Eyrolles; Most of the budget management; Didier Leclère ; 2012