Content of Learning Activity

This course provides comprehensive coverage of key topics related to performance analysis and management control, through a combination of theoretical foundations, practical applications, and critical perspectives:

- Core concepts of performance and management control : definitions, historical developments, and modern approaches.
- The role of the management controller within the organization : hierarchical positioning, responsibilities, required competencies, professional profiles, and interactions with other business functions.
- Key drivers of an effective management control system : strategic alignment, governance, corporate culture, information systems, and organizational structure.
- Planning and management tools : Strategic and operational planning, Traditional budgeting and alternatives (e.g. rolling forecasts, flexible budgets), Variance analysis and management by objectives.
- Performance measurement instruments : Design and use of dashboards (including the Balanced Scorecard), Development and assessment of Key Performance Indicators (KPIs) at strategic and operational levels, Quantitative and qualitative approaches to performance evaluation.
- Practical cases and real-life applications : analysis of real business situations, case studies, and presentations by external guest speakers from the corporate world to illustrate the practical implementation of management control across various industries.

Required Learning Resources/Tools

Not applicable

Recommended Learning Resources/Tools

Not applicable

Other Recommended Reading

Not applicable

Mode of delivery

• Face-to-face

Type of Teaching Activity/Activities

• Travaux pratiques
• Etudes de cas

Evaluations

The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)