2nd Bachelor in Management Computing

Organisation and Management of the Company

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ECTS Credits4
Number of Hours (h/year)45
Teaching staffALMER, Charles
Course UnitCompulsory
TermQuad. 1 and 2
CodeECO-INF00001/2
Prerequisite

Necessary notions to draw up balance sheets, trading results and operational costs.

Aims and Objectives

The subject is actually a continuation of the one studied in the "Comptabilité générale"(General Accounting) and "Economie appliquée"(Applied Economics) courses given in the first year and completes it with new points of management and especially financial management and budgeting. These notions will be seen with concrete examples to develop the dialogue between computer scientists and managers.

Description

1st part: budget management:

The different budgets with estimates, budgeting and checking, calculation of gaps and explanations of them, sales, production, purchasing, investment budgets with profitability studies and investment choices, fund and general budgets with balance sheets and estimate result.

2d parts: financial management:

Diagnosis through the method of classical ratios, instrument panel, funds statement and analysis of financial, economic and monetary capabilities, decision about the financing choice.

Bibliography

Organisation et gestion d’entreprises.

Philippe COLLEE édité par l’A.S.B.L. DEFI

Etats financiers, analyse et interprétation.

Paul LURKIN, Nadine DESCENDRE, Danièle LIEVENS édité chez DE BOECK.

Comptabilité analytique et contrôle de gestion Tome 2 : Coûts préétablis et écarts, gestion prévisionnelle et budgets.

Christian et Christiane RAULET édité chez DUNOD

Teaching and Learning MethodsLectures
Assessment MethodsWritten examinations
NotesYes
LanguageFrench

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