008CONGL4

Contrôle de gestion

Ce cours vise à identifier les outils du contrôle de gestion à travers l’application de différentes techniques de prévision reliées aux différentes fonctions de l’entreprise et à calculer et analyser différents types d’écarts.


Temps présentiel : 25 heures


Charge de travail étudiant : 10 heures


Méthode(s) d'évaluation : Examen final, Examen partiel, Travaux pratiques contrôlés, Contrôle Continu


Référence :
- Cours polycopié de l’UE (à compléter en classe). - ALAZARD C. SEPARI S. « Contrôle de gestion » DCG 11- Manuel et applications – Editions Francis Lefebvre et Dunod – 2èmeédition 2010. - BERLAND N. DE RONGE Y. « Contrôle de gestion, perspectives stratégiques et managériales » - Editions Pearson - 2011. - HORNGREN C., BHIMANI A., DATAR S., et FOSTER G. Adaptation française LANGLOIS G. « Contrôle de gestion et gestion budgétaire » Editions Pearson – 4èmeédition - 2009. - LAUZEL P. et TELLER R. « Contrôle de gestion et budgets » - Editions Sirey-1997. - RAULET C. ET C. « Comptabilité analytique et contrôle de gestion » Tomes 1 et 2 – Editions Dunod - 1991.

Planification
JourPeriodeSalle
Lun 04/02/201913:30 - 14:45CSS-C-3-306
Ven 08/02/201913:30 - 14:45CSS-C-3-307
Lun 11/02/201913:30 - 14:45CSS-C-3-306
Ven 15/02/201913:30 - 14:45CSS-C-3-307
Lun 18/02/201913:30 - 14:45CSS-C-3-306
Ven 22/02/201913:30 - 14:45CSS-C-3-307
Lun 25/02/201913:30 - 14:45CSS-C-3-306
Ven 01/03/201913:30 - 14:45CSS-C-3-307
Lun 04/03/201913:30 - 14:45CSS-C-3-306
Ven 08/03/201913:30 - 14:45CSS-C-3-307
Lun 11/03/201913:30 - 14:45CSS-C-3-306
Ven 15/03/201913:30 - 14:45CSS-C-3-307
Lun 18/03/201913:30 - 14:45CSS-C-3-306
Ven 22/03/201913:30 - 14:45CSS-C-3-307
Lun 25/03/201913:30 - 14:45CSS-C-3-306
Ven 29/03/201913:30 - 14:45CSS-C-3-307
Lun 01/04/201913:30 - 14:45CSS-C-3-306
Ven 05/04/201913:30 - 14:45CSS-C-3-307
Lun 08/04/201913:30 - 14:45CSS-C-3-306
Ven 12/04/201913:30 - 14:45CSS-C-3-307
Lun 15/04/201913:30 - 14:45CSS-C-3-306
Ven 19/04/201913:30 - 14:45CSS-C-3-307
Lun 22/04/201913:30 - 14:45CSS-C-3-306
Ven 26/04/201913:30 - 14:45CSS-C-3-307
Lun 29/04/201913:30 - 14:45CSS-C-3-306
Ven 03/05/201913:30 - 14:45CSS-C-3-307
Lun 06/05/201913:30 - 14:45CSS-C-3-306
Ven 10/05/201913:30 - 14:45CSS-C-3-307
Lun 13/05/201913:30 - 14:45CSS-C-3-306
Ven 17/05/201913:30 - 14:45CSS-C-3-307
Lun 20/05/201913:30 - 14:45CSS-C-3-306
Ven 24/05/201913:30 - 14:45CSS-C-3-307
Lun 27/05/201913:30 - 14:45CSS-C-3-306
Ven 31/05/201913:30 - 14:45CSS-C-3-307
Lun 03/06/201913:30 - 14:45CSS-C-3-306
Ven 07/06/201913:30 - 14:45CSS-C-3-307
Lun 10/06/201913:30 - 14:45CSS-C-3-306
Ven 14/06/201913:30 - 14:45CSS-C-3-307
Mer 06/02/201911:00 - 12:15CSS-C-3-307
Ven 08/02/201911:00 - 12:15CSS-C-3-304
Mer 13/02/201911:00 - 12:15CSS-C-3-307
Ven 15/02/201911:00 - 12:15CSS-C-3-304
Mer 20/02/201911:00 - 12:15CSS-C-3-307
Ven 22/02/201911:00 - 12:15CSS-C-3-304
Mer 27/02/201911:00 - 12:15CSS-C-3-307
Ven 01/03/201911:00 - 12:15CSS-C-3-304
Mer 06/03/201911:00 - 12:15CSS-C-3-307
Ven 08/03/201911:00 - 12:15CSS-C-3-304
Mer 13/03/201911:00 - 12:15CSS-C-3-307
Ven 15/03/201911:00 - 12:15CSS-C-3-304
Mer 20/03/201911:00 - 12:15CSS-C-3-307
Ven 22/03/201911:00 - 12:15CSS-C-3-304
Mer 27/03/201911:00 - 12:15CSS-C-3-307
Ven 29/03/201911:00 - 12:15CSS-C-3-304
Mer 03/04/201911:00 - 12:15CSS-C-3-307
Ven 05/04/201911:00 - 12:15CSS-C-3-304
Mer 10/04/201911:00 - 12:15CSS-C-3-307
Ven 12/04/201911:00 - 12:15CSS-C-3-304
Mer 17/04/201911:00 - 12:15CSS-C-3-307
Ven 19/04/201911:00 - 12:15CSS-C-3-304
Mer 24/04/201911:00 - 12:15CSS-C-3-307
Ven 26/04/201911:00 - 12:15CSS-C-3-304
Ven 03/05/201911:00 - 12:15CSS-C-3-304
Mer 08/05/201911:00 - 12:15CSS-C-3-307
Ven 10/05/201911:00 - 12:15CSS-C-3-304
Mer 15/05/201911:00 - 12:15CSS-C-3-307
Ven 17/05/201911:00 - 12:15CSS-C-3-304
Mer 22/05/201911:00 - 12:15CSS-C-3-307
Ven 24/05/201911:00 - 12:15CSS-C-3-304
Mer 29/05/201911:00 - 12:15CSS-C-3-307
Ven 31/05/201911:00 - 12:15CSS-C-3-304
Mer 05/06/201911:00 - 12:15CSS-C-3-307
Ven 07/06/201911:00 - 12:15CSS-C-3-304
Mer 12/06/201911:00 - 12:15CSS-C-3-307
Ven 14/06/201911:00 - 12:15CSS-C-3-304
Ven 08/02/201913:30 - 14:45CSS-C-3-306
Ven 08/02/201915:00 - 16:15CSS-C-3-306
Ven 15/02/201913:30 - 14:45CSS-C-3-306
Ven 15/02/201915:00 - 16:15CSS-C-3-306
Ven 22/02/201913:30 - 14:45CSS-C-3-306
Ven 22/02/201915:00 - 16:15CSS-C-3-306
Ven 01/03/201913:30 - 14:45CSS-C-3-306
Ven 01/03/201915:00 - 16:15CSS-C-3-306
Ven 08/03/201913:30 - 14:45CSS-C-3-306
Ven 08/03/201915:00 - 16:15CSS-C-3-306
Ven 15/03/201913:30 - 14:45CSS-C-3-306
Ven 15/03/201915:00 - 16:15CSS-C-3-306
Ven 22/03/201913:30 - 14:45CSS-C-3-306
Ven 22/03/201915:00 - 16:15CSS-C-3-306
Ven 29/03/201913:30 - 14:45CSS-C-3-306
Ven 29/03/201915:00 - 16:15CSS-C-3-306
Ven 05/04/201913:30 - 14:45CSS-C-3-306
Ven 05/04/201915:00 - 16:15CSS-C-3-306
Ven 12/04/201913:30 - 14:45CSS-C-3-306
Ven 12/04/201915:00 - 16:15CSS-C-3-306
Ven 19/04/201913:30 - 14:45CSS-C-3-306
Ven 19/04/201915:00 - 16:15CSS-C-3-306
Ven 26/04/201913:30 - 14:45CSS-C-3-306
Ven 26/04/201915:00 - 16:15CSS-C-3-306
Ven 03/05/201913:30 - 14:45CSS-C-3-306
Ven 03/05/201915:00 - 16:15CSS-C-3-306
Ven 10/05/201913:30 - 14:45CSS-C-3-306
Ven 10/05/201915:00 - 16:15CSS-C-3-306
Ven 17/05/201913:30 - 14:45CSS-C-3-306
Ven 17/05/201915:00 - 16:15CSS-C-3-306
Ven 24/05/201913:30 - 14:45CSS-C-3-306
Ven 24/05/201915:00 - 16:15CSS-C-3-306
Ven 31/05/201913:30 - 14:45CSS-C-3-306
Ven 31/05/201915:00 - 16:15CSS-C-3-306
Ven 07/06/201913:30 - 14:45CSS-C-3-306
Ven 07/06/201915:00 - 16:15CSS-C-3-306
Ven 14/06/201913:30 - 14:45CSS-C-3-306
Ven 14/06/201915:00 - 16:15CSS-C-3-306
Lun 04/02/201911:00 - 12:15CSS-C-6-603
Mer 06/02/201913:30 - 14:45CSS-C-3-306
Lun 11/02/201911:00 - 12:15CSS-C-6-603
Mer 13/02/201913:30 - 14:45CSS-C-3-306
Lun 18/02/201911:00 - 12:15CSS-C-6-603
Mer 20/02/201913:30 - 14:45CSS-C-3-306
Lun 25/02/201911:00 - 12:15CSS-C-6-603
Mer 27/02/201913:30 - 14:45CSS-C-3-306
Lun 04/03/201911:00 - 12:15CSS-C-6-603
Mer 06/03/201913:30 - 14:45CSS-C-3-306
Lun 11/03/201911:00 - 12:15CSS-C-6-603
Mer 13/03/201913:30 - 14:45CSS-C-3-306
Lun 18/03/201911:00 - 12:15CSS-C-6-603
Mer 20/03/201913:30 - 14:45CSS-C-3-306
Lun 25/03/201911:00 - 12:15CSS-C-6-603
Mer 27/03/201913:30 - 14:45CSS-C-3-306
Lun 01/04/201911:00 - 12:15CSS-C-6-603
Mer 03/04/201913:30 - 14:45CSS-C-3-306
Lun 08/04/201911:00 - 12:15CSS-C-6-603
Mer 10/04/201913:30 - 14:45CSS-C-3-306
Lun 15/04/201911:00 - 12:15CSS-C-6-603
Mer 17/04/201913:30 - 14:45CSS-C-3-306
Lun 22/04/201911:00 - 12:15CSS-C-6-603
Mer 24/04/201913:30 - 14:45CSS-C-3-306
Lun 29/04/201911:00 - 12:15CSS-C-6-603
Lun 06/05/201911:00 - 12:15CSS-C-6-603
Mer 08/05/201913:30 - 14:45CSS-C-3-306
Lun 13/05/201911:00 - 12:15CSS-C-6-603
Mer 15/05/201913:30 - 14:45CSS-C-3-306
Lun 20/05/201911:00 - 12:15CSS-C-6-603
Mer 22/05/201913:30 - 14:45CSS-C-3-306
Lun 27/05/201911:00 - 12:15CSS-C-6-603
Mer 29/05/201913:30 - 14:45CSS-C-3-306
Lun 03/06/201911:00 - 12:15CSS-C-6-603
Mer 05/06/201913:30 - 14:45CSS-C-3-306
Lun 10/06/201911:00 - 12:15CSS-C-6-603
Mer 12/06/201913:30 - 14:45CSS-C-3-306
Lun 04/02/201915:00 - 16:15CSS-C-3-303
Lun 04/02/201916:30 - 17:45CSS-C-3-303
Lun 11/02/201915:00 - 16:15CSS-C-3-303
Lun 11/02/201916:30 - 17:45CSS-C-3-303
Lun 18/02/201915:00 - 16:15CSS-C-3-303
Lun 18/02/201916:30 - 17:45CSS-C-3-303
Lun 25/02/201915:00 - 16:15CSS-C-3-303
Lun 25/02/201916:30 - 17:45CSS-C-3-303
Lun 04/03/201915:00 - 16:15CSS-C-3-303
Lun 04/03/201916:30 - 17:45CSS-C-3-303
Lun 11/03/201915:00 - 16:15CSS-C-3-303
Lun 11/03/201916:30 - 17:45CSS-C-3-303
Lun 18/03/201915:00 - 16:15CSS-C-3-303
Lun 18/03/201916:30 - 17:45CSS-C-3-303
Lun 25/03/201915:00 - 16:15CSS-C-3-303
Lun 25/03/201916:30 - 17:45CSS-C-3-303
Lun 01/04/201915:00 - 16:15CSS-C-3-303
Lun 01/04/201916:30 - 17:45CSS-C-3-303
Lun 08/04/201915:00 - 16:15CSS-C-3-303
Lun 08/04/201916:30 - 17:45CSS-C-3-303
Lun 15/04/201915:00 - 16:15CSS-C-3-303
Lun 15/04/201916:30 - 17:45CSS-C-3-303
Lun 22/04/201915:00 - 16:15CSS-C-3-303
Lun 22/04/201916:30 - 17:45CSS-C-3-303
Lun 29/04/201915:00 - 16:15CSS-C-3-303
Lun 29/04/201916:30 - 17:45CSS-C-3-303
Lun 06/05/201915:00 - 16:15CSS-C-3-303
Lun 06/05/201916:30 - 17:45CSS-C-3-303
Lun 13/05/201915:00 - 16:15CSS-C-3-303
Lun 13/05/201916:30 - 17:45CSS-C-3-303
Lun 20/05/201915:00 - 16:15CSS-C-3-303
Lun 20/05/201916:30 - 17:45CSS-C-3-303
Lun 27/05/201915:00 - 16:15CSS-C-3-303
Lun 27/05/201916:30 - 17:45CSS-C-3-303
Lun 03/06/201915:00 - 16:15CSS-C-3-303
Lun 03/06/201916:30 - 17:45CSS-C-3-303
Lun 10/06/201915:00 - 16:15CSS-C-3-303
Lun 10/06/201916:30 - 17:45CSS-C-3-303
Lun 04/02/201916:30 - 17:45CLN-B-0-2
Mar 05/02/201916:30 - 17:45CLN-B-0-2
Lun 11/02/201916:30 - 17:45CLN-B-0-2
Mar 12/02/201916:30 - 17:45CLN-B-0-2
Lun 18/02/201916:30 - 17:45CLN-B-0-2
Mar 19/02/201916:30 - 17:45CLN-B-0-2
Lun 25/02/201916:30 - 17:45CLN-B-0-2
Mar 26/02/201916:30 - 17:45CLN-B-0-2
Lun 04/03/201916:30 - 17:45CLN-B-0-2
Mar 05/03/201916:30 - 17:45CLN-B-0-2
Lun 11/03/201916:30 - 17:45CLN-B-0-2
Mar 12/03/201916:30 - 17:45CLN-B-0-2
Lun 18/03/201916:30 - 17:45CLN-B-0-2
Lun 25/03/201916:30 - 17:45CLN-B-0-2
Mar 26/03/201916:30 - 17:45CLN-B-0-2
Lun 01/04/201916:30 - 17:45CLN-B-0-2
Mar 02/04/201916:30 - 17:45CLN-B-0-2
Lun 08/04/201916:30 - 17:45CLN-B-0-2
Mar 09/04/201916:30 - 17:45CLN-B-0-2
Lun 15/04/201916:30 - 17:45CLN-B-0-2
Mar 16/04/201916:30 - 17:45CLN-B-0-2
Lun 22/04/201916:30 - 17:45CLN-B-0-2
Mar 23/04/201916:30 - 17:45CLN-B-0-2
Lun 29/04/201916:30 - 17:45CLN-B-0-2
Mar 30/04/201916:30 - 17:45CLN-B-0-2
Lun 06/05/201916:30 - 17:45CLN-B-0-2
Mar 07/05/201916:30 - 17:45CLN-B-0-2
Lun 13/05/201916:30 - 17:45CLN-B-0-2
Mar 14/05/201916:30 - 17:45CLN-B-0-2
Lun 20/05/201916:30 - 17:45CLN-B-0-2
Mar 21/05/201916:30 - 17:45CLN-B-0-2
Lun 27/05/201916:30 - 17:45CLN-B-0-2
Mar 28/05/201916:30 - 17:45CLN-B-0-2
Lun 03/06/201916:30 - 17:45CLN-B-0-2
Mar 04/06/201916:30 - 17:45CLN-B-0-2
Lun 10/06/201916:30 - 17:45CLN-B-0-2
Mar 11/06/201916:30 - 17:45CLN-B-0-2
Mar 05/02/201915:00 - 16:15
Mar 05/02/201916:30 - 17:45
Mar 12/02/201915:00 - 16:15
Mar 12/02/201916:30 - 17:45
Mar 19/02/201915:00 - 16:15
Mar 19/02/201916:30 - 17:45
Mar 26/02/201915:00 - 16:15
Mar 26/02/201916:30 - 17:45
Mar 05/03/201915:00 - 16:15
Mar 05/03/201916:30 - 17:45
Mar 12/03/201915:00 - 16:15
Mar 12/03/201916:30 - 17:45
Mar 26/03/201915:00 - 16:15
Mar 26/03/201916:30 - 17:45
Mar 02/04/201915:00 - 16:15
Mar 02/04/201916:30 - 17:45
Mar 09/04/201915:00 - 16:15
Mar 09/04/201916:30 - 17:45
Mar 16/04/201915:00 - 16:15
Mar 16/04/201916:30 - 17:45
Mar 23/04/201915:00 - 16:15
Mar 23/04/201916:30 - 17:45
Mar 30/04/201915:00 - 16:15
Mar 30/04/201916:30 - 17:45
Mar 07/05/201915:00 - 16:15
Mar 07/05/201916:30 - 17:45
Mar 14/05/201915:00 - 16:15
Mar 14/05/201916:30 - 17:45
Mar 21/05/201915:00 - 16:15
Mar 21/05/201916:30 - 17:45
Mar 28/05/201915:00 - 16:15
Mar 28/05/201916:30 - 17:45
Mar 04/06/201915:00 - 16:15
Mar 04/06/201916:30 - 17:45
Mar 11/06/201915:00 - 16:15
Mar 11/06/201916:30 - 17:45
Lun 04/02/201915:00 - 16:15CLS-1-0-05
Lun 04/02/201916:30 - 17:45CLS-1-0-05
Lun 11/02/201915:00 - 16:15CLS-1-0-05
Lun 11/02/201916:30 - 17:45CLS-1-0-05
Lun 18/02/201915:00 - 16:15CLS-1-0-05
Lun 18/02/201916:30 - 17:45CLS-1-0-05
Lun 25/02/201915:00 - 16:15CLS-1-0-05
Lun 25/02/201916:30 - 17:45CLS-1-0-05
Lun 04/03/201915:00 - 16:15CLS-1-0-05
Lun 04/03/201916:30 - 17:45CLS-1-0-05
Lun 11/03/201915:00 - 16:15CLS-1-0-05
Lun 11/03/201916:30 - 17:45CLS-1-0-05
Lun 18/03/201915:00 - 16:15CLS-1-0-05
Lun 18/03/201916:30 - 17:45CLS-1-0-05
Lun 25/03/201915:00 - 16:15CLS-1-0-05
Lun 25/03/201916:30 - 17:45CLS-1-0-05
Lun 01/04/201915:00 - 16:15CLS-1-0-05
Lun 01/04/201916:30 - 17:45CLS-1-0-05
Lun 08/04/201915:00 - 16:15CLS-1-0-05
Lun 08/04/201916:30 - 17:45CLS-1-0-05
Lun 15/04/201915:00 - 16:15CLS-1-0-05
Lun 15/04/201916:30 - 17:45CLS-1-0-05
Lun 22/04/201915:00 - 16:15CLS-1-0-05
Lun 22/04/201916:30 - 17:45CLS-1-0-05
Lun 29/04/201915:00 - 16:15CLS-1-0-05
Lun 29/04/201916:30 - 17:45CLS-1-0-05
Lun 06/05/201915:00 - 16:15CLS-1-0-05
Lun 06/05/201916:30 - 17:45CLS-1-0-05
Lun 13/05/201915:00 - 16:15CLS-1-0-05
Lun 13/05/201916:30 - 17:45CLS-1-0-05
Lun 20/05/201915:00 - 16:15CLS-1-0-05
Lun 20/05/201916:30 - 17:45CLS-1-0-05
Lun 27/05/201915:00 - 16:15CLS-1-0-05
Lun 27/05/201916:30 - 17:45CLS-1-0-05
Lun 03/06/201915:00 - 16:15CLS-1-0-05
Lun 03/06/201916:30 - 17:45CLS-1-0-05
Lun 10/06/201915:00 - 16:15CLS-1-0-05
Lun 10/06/201916:30 - 17:45CLS-1-0-05
Ce cours est proposé dans les diplômes suivants
 Licence en gestion et management