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OEBU 2005A - Management Tools

Type d'enseignement : Elective

Semester : Autumn 2017-2018

Number of hours : 24

Language of tuition : English

Pre-requisite

none

Course Description

This course aims at endowing students with management tools needed for any manager, corporate executive, auditor, or consultant. This course covers three subjects: financial accounting: principles and basic accounting, understanding primary financial statements, ratio analysis; management accounting: principles, definition of costs and method of analysis (marginal, absorption, and activities based costing methods), breakeven analysis; investment appraisal techniques: Payback, Net present value, Internal rate of return.

Teachers

MARQUET, Jean (PRCE, Université Paris-Saclay)

Pedagogical format

During seminars, students are required to participate in all activities — case studies, exercises, presentations. The objectives of a case study are to identify a problem of management in a company and explain how the managers have answered it. Case studies are realized in group.

Course validation

Evaluation: Presentation and participation during the course 1/3, mid-term exam in class 1/3, and final exam in class 1/3.

Workload

The pedagogy of the teaching rests on weekly lectures and 12 seminars of two hours each (24 hours). Credits: 4.

Required reading

  • Alexander (David), Nobes (Christopher), Financial Accounting, 4th ed., Pearson, 2010
  • Brealey (Richard), MYERS (Stewart), Allen (Franklin), Principles of corporate finance, McGraw-Hill, 9th ed., International ed., 2008
  • Vernimmen (Pierre), Quiry (Pascal), Dallocchio (Maurizio), Le Fur (Yan), Salvi (Antonio), Corporate Finance: theory and practice, John Wiley and Sons Ltd, 2nd ed., 2008
  • Weetman (Pauline), Financial and Management Accounting: an introduction, Pearson, 4th ed., 2006

Additional required reading

  • Horngren (Charles), Forster (Georges), Datar (Srikant), Rajan (Madhav), Ittner (Chris), Cost Accounting: a managerial emphasis, International edition, 13th ed., Pearson, 2008
  • Wood (Franck), Sangster (Alan), Business Accounting: Volumes 1 and 2, Pearson, 11th ed., 2008