Génie industriel - Rubrique Formation - 2022

Management Accounting and Control - 4GMC0005

  • Number of hours

    • Lectures 4.5
    • Projects -
    • Tutorials 13.5
    • Internship -
    • Laboratory works -
    • Written tests 1.5


    ECTS 1.5


  • Master the techniques for calculating cost and understand the managerial implications of cost accounting for products in a company, in terms of budgeting and assessing performance.
  • Understand the adaptation of systems management control to their changing environment


Catherine BONNE


  • Measurement and analysis of costs accounting (full costs, partial costs and advanced methods, transfer pricing)
  • Budgetary Management


Accounting concept (vocabulary)


Session 1 = Continuous Assessment (30%)+ Written exam at the end of the course (70%).
Session 2 = written examen

N1 = 30% CC + 70% E1 Cette pondération est compatible avec une organisation des enseignements et des examens en distanciel
N2 = E2


The course exists in the following branches:

  • Curriculum - M1 Industrial Engineering - Semester 7
  • Curriculum - M1 Industrial Engineering - Semester 7
  • Curriculum - Engineer student Master SCM - Semester 7
see the course schedule for 2021-2022

Additional Information

Course ID : 4GMC0005
Course language(s): FR

You can find this course among all other courses.


H.Bouquin "Les fondements du controle de gestion", Que sais-je?n°2892, 2011
P.Mevellec "le calcul de couts dans les organisations" Ed. La Découverte collection repères n°181, 1995
R. Demeestère, P. Lorino et N. Mottis, «Contrôle de gestion et pilotage de l'entreprise», Dunod, 3ème édition, 2006, 334p.
A. Burlaud, R. Teller, S. Chatelain-Ponroy, S. Mignon et E. Walliser, «Contrôle de gestion», Vuibert, collection Gestion, 2004, 361p.
Y. De Rongé et K. Cerrada, «Contrôle de gestion, synthèse de cours et exercices corrigés», Pearson Education, collection Synthex, 2005, 262p.
C. Horngren, S. Datar, G. Foster, «Contrôle de gestion et gestion budegétaire», Pearson Education, 3ème édition, 2006.