Objectives of Programme's Learning Outcomes

• Mobilise expertise in at least one area of management.
• Mobilise acquired skills in a specific professional environment.
• Professionally communicate and present original work both orally and in writing.
• Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
• In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
• Integrate highly specialised knowledge in different fields of management.
• Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
• Understand interactions between companies and their socio-economic environments.
• Mobilise the methods and management support tools in changing contexts.

Learning Outcomes of UE

At the end of the course, the students will be able to :

Master the theoretical foundations of performance analysis and management control (PAMC), by identifying key concepts, challenges, and reference frameworks related to these disciplines.
Understand and differentiate the roles, functions, and variations of management control across different types of organizations, considering structural, cultural, and strategic contexts.
Analyze the organizational positioning of management control, identifying its possible placements within the corporate structure and its interactions with other departments (finance, operations, strategy, etc.).
Situate PAMC within the company's management cycle, particularly in strategic, budgetary, and operational planning processes, and assess its contribution to decision-making.
Apply key performance management tools, including budgeting processes, variance analysis, dashboard development, and both financial and non-financial performance analysis.
Master the logic behind defining and selecting performance indicators (KPIs), incorporating strategic, operational, and behavioral dimensions in their use.
Critically analyze the KPIs used by a company, identifying their limitations, potential biases, and managerial implications, and propose improvement recommendations aligned with strategic goals.
Formulate performance-related recommendations, through the development of structured diagnostics and advisory insights to support improved organizational steering.
Appreciate the role of the management controller in practice, by drawing on concrete examples, professional feedback, and real-life case studies illustrating the current challenges of the profession.

UE Content: description and pedagogical relevance

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.

Prior Experience

Financial analysis
Management accounting
 

Type(s) and mode(s) of Q1 UE assessment

• Written examination - Face-to-face
• Production (written work, report, essay, collection, product, etc.) - To be submitted in class

Q1 UE Assessment Comments

Written exam 50%
Written work 50%

Type(s) and mode(s) of Q1 UE resit assessment (BAB1)

• N/A - Néant

Q1 UE Resit Assessment Comments (BAB1)

Sans objet

Type(s) and mode(s) of Q3 UE assessment

• Written examination - Face-to-face
• Production (written work, report, essay, collection, product, etc.) - To be submitted in class

Q3 UE Assessment Comments

Written exam 50%
Written work 50%