Génie industriel - Rubrique Formation - 2022

UE Performances and decisions - 3GUC1801

  • Number of hours

    • Lectures 15.0
    • Projects -
    • Tutorials 24.0
    • Internship -
    • Laboratory works -
    • Written tests 2.0


    ECTS 3.0


  • 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.


Catherine BONNE


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 - Part 2 - Continuous improvement in a perspective of ecological transition by cost management (measurement and analysis)
A sharp increase in production and non-production costs degrades the company's financial performance; their reduction or at least their control requires cost management.
Steering consists of measuring costs and understanding their behavior related to events both internal and external to the company. However, biases in cost calculations may exist; tools to predict and moderate them with a view to continuous improvement must be put in place. Management control can also help support the ecological transition.
Keywords: management control - cost analysis - continuous improvement - cost structure - steering

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 6
see the course schedule for 2023-2024

Additional Information

Course ID : 3GUC1801
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