Descriptif
This module develops the fundamentals of accounting and controlling activities and tools.
Objectifs pédagogiques
After completing the module, students are able to:
- Represent different purchasing and supply chain scenarios, allowing cost comparisons
- Being able to disseminate a common financial language
- Model and analyze costs, profitability
- Elaborate budgets
12 heures en présentiel
Diplôme(s) concerné(s)
UE de rattachement
- UE-M-MILES-ENM : Enterprise & Network Management
Pour les élèves du diplômeManagement of International Lean and Supply chain projects
N/A
Format des notes
Numérique sur 20Pour les élèves du diplômeManagement of International Lean and Supply chain projects
Vos modalités d'acquisition :
Group evaluation (50%):
- case study
- investigation and presentation
Individual assessment (50%):
- MCQ
- exercises
Le coefficient de l'enseignement est : 2
Programme détaillé
This module encompasses:
- Basics knowledge in accounting, analysis of account aggregations and ratios
- Basics knowledge in management control, costing, budgets and reporting
- Investments, profitability, leasing and other alternatives
- Stocks, working capital requirement
- Total cost of ownership, net present value
Bibliography:
-
Accounting and Finance: An Introduction, Eddie McLaney and Peter Atrill, Pearson, 2018