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UE Performances and decisions - 3GUC1601

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  • Number of hours

    • Lectures : 15.0
    • Tutorials : 24.0
    • Laboratory works : -
    • Projects : -
    • Internship : -
    • Written tests : 2.0
    ECTS : 3.0
  • Officials : Catherine BONNE


  • assess the importance of finance and management in decision making
  • understand the behavior of costs in order to manage them with a view to continuous improvement
  • understand the adaptation of management control systems to their changing environment
  • estimate the profitability and risks of investment projects taking into account time and funding constraints.


Part 1- Introduction to finance-management
Finance and management are essential to assess the feasibility (financing need, cost analysis to be expected) and the viability of an activity / product development project (profitability over time) but also to measure and analyze the performance of existing business activities.
Keywords: cost - income statement - financing plan - cash flow - return on investment - break-even point

Part 2 - Continuous improvement by controlling costs (measurement and analysis)
Increasing costs degrade the performance of my business; it then becomes necessary to know the cost structure of its activities in order to understand the evolution of costs and to limit the negative impacts of certain practices or events.
Cost management also requires calculating forecast costs based on the expected volume of activity; these by comparison with the real costs constitute an alert system in the event of deviations, giving rise to short-term or medium-term corrective actions.
Keywords: management control - cost analysis - DMAC continuous improvement - cost behavior

Part 3 - Profitability and risks of investments
Before any investment decision, the financial needs of a project must be studied in order to measure the profitability and the risks in financial terms, taking into account, where applicable, the profitability requirement by the shareholders. This study must also anticipate cash imbalances.
keywords: flow - discount - TIR - VAN - payback - profitability - risk - financing plan




Continuous Assessment
E1 = written exam from 1st exam period
E2 = Written exam from 2nd exam period
N1 = 30% Continuous Assessment + 70% Final written exam from 1st exam period
N2 = Final mark from 2nd exam period

N1 = (30% CC + 70% E1)
N2 = E2


The course exists in the following branches:

  • Curriculum - Engineer student Bachelor - Semester 5
see the course schedule for 2021-2022

Additional Information

Course ID : 3GUC1601
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
A. Burlaud, R. Teller, S. Chatelain-Ponroy, S. Mignon et E. Walliser, «Contrôle de gestion», Vuibert, collection Gestion
C. Horngren, S. Datar, G. Foster, «Contrôle de gestion et gestion budegétaire», Pearson Education
P. Vernimmen, Finance d'entreprise, Dalloz

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Date of update June 15, 2021

Université Grenoble Alpes