Master Contrôle de Gestion

"La globalisation des marchés et l'hypercompétition qu'elle engendre forcent les entreprises à prendre des décisions de plus en plus rapidement, et à communiquer de façon plus systématique et transparente auprès de leurs partenaires. Cette double exigence renvoie à la nécessité d'un système d'information de gestion à la fois sophistiqué et évolutif.
Cette évolution a profondément changé le rôle de la fonction du Contrôle de Gestion dans les entreprises. Sous la pression des marchés financiers et la complexité des organisations, les informations qu'elle produit sont certes beaucoup plus nombreuses, mais doivent aussi être plus opérationnelles, plus pertinentes et plus fiables."

Eric Cauvin, responsable pédagogique

La vocation première du Contrôle de Gestion à coordonner et piloter les activités le conduit en effet à être au service du terrain en maintenant son caractère transversal. Il doit dès lors proposer et faire évoluer un système d'évaluation des performances au service des unités opérationnelles dans le but d'assurer la mise en oeuvre cohérente des stratégies. Les contours de la performance ne sont d'ailleurs plus que financiers. Le management de la valeur induit une optimisation conjointe des coûts et de la qualité impliquant un contrôle de gestion beaucoup plus orienté sur les processus.

De nouveaux outils sont venus compléter la comptabilité de gestion traditionnelle.

On trouve l'Activity-Based Costing, l'Activity-Based Management, le Target Costing, la Gestion Stratégique des Coûts ou encore le Balanced Scorecard. Ces mutations se sont d'ailleurs renforcées avec l'avènement en Europe des nouvelles normes comptables internationales (IFRS), et aux Etats-Unis avec la loi Sarbanes-Oxley.

Dans cet environnement de plus en plus dynamique, où le changement devient une nécessité, le rôle du Contrôleur de Gestion devient central. Il est l'architecte d'un système d'évaluation et de pilotage des performances dont le but est de produire les indicateurs éclairants et fiables afin de faciliter la mise en oeuvre des stratégies et de préparer le changement.

Objectif

Le Master Contrôle de Gestion prépare les participants à l'exercice du métier de Contrôleur de Gestion dans une fonction de plus en plus aux services du terrain et de la décision.

Il propose une formation qui se fonde à la fois sur l'acquisition de connaissances  techniques essentielles à la fonction Contrôle de Gestion, et sur une compréhension de l'organisation et des problématiques managériales.

Ces compétences académiques sont complétées par le développement des aptitudes à la mise en action des concepts et outils étudiés à travers un enseignement pratique et réaliste.

Partenariat institutionnel

Le Master Contrôle de Gestion est conçu et réalisé grâce à une étroite collaboration avec la DFCG (l'Association des Directeurs Financiers et Contrôleurs de Gestion) et Cegid Group (éditeur de logiciels).

Conditions d'admission

Pour une entrée en 1ère année de Master, ce programme s'adresse à tous les titulaires d'une licence ou d'un diplôme niveau Bac + 3 (180 ECTS) ou équivalent (diplôme étranger, VAE, etc.) et pour une entrée en 2ème année de Master, à tous les titulaires d'une maîtrise ou d'un diplôme de niveau Bac + 4 ou plus (240 ECTS ou plus) ou équivalent (diplôme étranger, VAE, etc.), ayant déjà acquis par formation ou expérience une connaissance approfondie des problèmes de gestion des organisations et qui souhaitent se préparer à l'exercice temporaire ou prolongé de la fonction de contrôleur de gestion.

La spécialité est accessible aux participants sous le régime de la formation continue. La plupart des étudiants réalisent la deuxième année de cette spécialité dans le cadre de contrat d'apprentissage.

Le recrutement s'effectue sur dossier de candidature (Tests TAGE-MAGE ou GMAT, TOEFL, TOEIC ou IELTS, projet professionnel, études antérieures, stages effectués ou postes occupés), et entretien de motivation avec un jury.

Organisation des études

Première année de Master :

La première année du Master Sciences du Management dispense un enseignement général au Management des Organisations. Il est commun à tous les étudiants quel que soit le choix de spécialisation qu'ils feront pour leur deuxième année. Cependant, ils auront la possibilité, parallèlement à ce tronc commun de formation, de découvrir les diverses spécialités à travers des modules de formation spécifiques intitulés “Focus”.

Deuxième année de Master :

C'est dans le cadre de la deuxième année de Master que les participants aborderont le programme spécifique à la fonction Contrôle de Gestion.
La deuxième année de Master s'organise autour de quatre périodes.
L'étudiant passe les quatre premiers mois de la formation (septembre à décembre) à l'IAE Aix pour y acquérir les connaissances de base. Les trois
mois suivants (janvier à mars) sont en entreprise : en stage ou en apprentissage. Ensuite, et pour deux mois, le retour à l'IAE Aix est centré sur
l'acquisition de compétences plus spécifiques. La dernière partie de l'année est consacrée, pour une durée minimum de 3 mois pour les non apprentis, et de juin à la date anniversaire de signature du contrat d'apprentissage, comme lor  du premier passage en entreprise, à la réalisation de nouvelles missions.

Structure et contenu de la formation

Chaque module se partage entre une phase académique orientée sur l'apprentissage technique des concepts et outils et une phase de mise en action centrée sur l'application pratique. La première phase est généralement enseignée par des Professeurs de l'IAE Aix, la seconde est réservée à des professionnels experts dans chacun des domaines évoqués, membres de la DFCG. La répartition horaire de chaque module est à définir.

Outils Management Stratégique

Stratégie et modèles de création de valeur
  • Segmentation marketing,
  • Business model,
  • Chaîne de valeur/Création de valeur,
  • Stratégie de rupture,
  • Carte stratégique et tableaux de bord (méthode OVAR et Balanced Scorecard).
Théorie des organisations
  • Evolution de l'organisation des entreprises,
  • Analyse des processus (industrie et services).
Gestion de projet et conduite du changement
Gestion du mix produit

Outils Contrôle de Gestion

Coûts et décisions
  • Typologie des coûts (réels/préétablis, etc.),
  • Méthode de calcul des coûts (ABC/ABM, Target costing),
  • Réduction des coûts,
  • Cost killing,
  • Prix de cession.
Gestion budgétaire et Reporting
  • Budgets, écarts, Reporting,
  • Budgets glissants,
  • Beyond budgeting.
Contrôle de gestion et Supply chain
  • Gestion des achats,
  • Gestion des stocks,
  • Gestion de la production,
  • Gestion de la qualité.
Contrôle interne

Outils Comptabilité Finance

Comptabilité financière
  • Mise à niveau en comptabilité,
  • Difficultés comptables,
  • Normes IFRS,
  • De la comptabilité financière à la comptabilité de gestion : architecture d'une comptabilité analytique.
Consolidation
Analyse et gestion financière
  • FR, BFR, Trésorerie,
  • Business Plan.
Fiscalité

Outils Systèmes d’Information

Mise à niveau informatique (Excel)
ERP, Outils décisionnels, CRM

Au-delà de ce cursus obligatoire, les participants doivent choisir 2 électifs ainsi que 2 séminaires internationaux auxquels s'ajoutent un cycle de conférences et un jeu d'entreprise (Negocia).

Séminaire International

(à choisir parmi ceux proposés)
Séminaires d’ouverture et non de spécialisation, les séminaires internationaux sont délivrés en anglais par des intervenants étrangers.
Communs à tous les programmes de l’IAE Aix, ils assurent ainsi une transversalité. Les méthodes pédagogiques utilisées privilégient l’interactivité.

Stage ou apprentissage

Le stage en entreprise, sous la direction d'un enseignant du programme, et sous la responsabilité d'un maître de stage, est obligatoire. Il peut être effectué sous forme d'emploi. Le stagiaire devra s'intégrer dans une équipe de projet ou réaliser une étude pour l'entreprise.
L’organisation de la spécialité permet la mise en oeuvre de contrats d’apprentissage. Deux périodes en entreprise sont programmés en janvier - mars et à partir de juin jusqu’à la date anniversaire du contrat d’apprentissage

Séminaires internationaux (à choisir parmi ceux proposés)

Séminaires d'ouverture et non de spécialisation, les séminaires internationaux sont délivrés en anglais par des intervenants étrangers. Communs à tous les programmes de l'IAE Aix, ils assurent ainsi une transversalité entre des groupes diversifiés. Les méthodes pédagogiques utilisées privilégient l'interactivité.

Identifying a career Path that suits you
Français – 21 hrs. – Sem. 2 – 0 ECTS – ACKER Bill
o Using psychological tests to look at yourself to see what kinds of jobs you would find congenial and where your personal qualities would bring you success o Looking underneath the job titles in your CV and the course titles of your formal studies and qualifications to understand the themes that run through your career o Looking underneath the job titles of careers you might pursue to appreciate the competences involved and interpersonal styles appropriate to those careers
Project Management
Français – 21 hrs. – Sem. 2 – 0 ECTS – John ALGAR
The seminar objective is to provide participants with the basic skills of Project Management and to understand the role that it has in achieving business strategy. Specific objectives are:  To understand the relationship between project objectives and business objectives.  To learn the basic tools and techniques of modern project management o To identify the work requirements of each project o To create achievable plans based on the work required o To understand the issues relating to monitoring and control  To understand the elements of project risk management  To recognise the value of effective teamwork and management and their contribution to the success of a project.  To improve personal and team skills
Global Presentation and Public Speaking Skills
Français – 21 hrs. – Sem. 2 – 0 ECTS – Fiona CASEY
This seminar was originally developed for the key commercial managers of international advertising agencies who wanted to able to acquire an easy, fast yet effective approach to making presentations. Since then, it has been offered in multinationals for managers from more than 25 countries who work with colleagues and clients from around the world. Indeed, making presentations in front of international audiences has become a skill that managers are expected to master and yet many are unprepared for the challenge. This course, for the students of IAE, allows them to hone their presentation skills for international audiences. At the end of the session, they should be able to: - gain awareness of diverse cultural expectations in communication and set realistic objectives for their presentation, - adapt their presentation style for an international audience and acquire techniques to structure it in an appropriate way, - overcome « stage fright » and enjoy speaking in public. Participants will be able to use what they have learned in the seminar not only at IAE but also in their future professional context.
Creativity Builds Business
Français – 21 hrs. – Sem. 2 – 0 ECTS – CLOUTIER Guy
Ghandi,his thoughts and relevance in modern management
Français – 21 hrs. – Sem. 2 – 0 ECTS – JAIN J.K.
Sales Management
Français – 21 hrs. – Sem. 2 – 0 ECTS – Gorm KUNOE (Norway)
The seminar objective is to provide participants with some knowledge of marketing and sales to understand the crucial role of the sales plan, and the importance the management of this crucial plan has for any market oriented company. Specific objectives are: 1. To understand the importance of sales and sales management to the company 2. To learn how important the individual managers’ selling skills are to the organisation a. How the sales manager stand out as a person b. How the company’s organisation should interact with the sales plan 3. To understand how marketing and selling should interact 4. To improve personal attitude to selling and the correct and effective management of sales
Business Ethics
Français – 21 hrs. – Sem. 2 – 0 ECTS – PAINTER Mollie
Leadership and the Management of Cross-Functional Teams
Anglais – 21 hrs. – Sem. 1 – 3 ECTS – Thomas SHERMAN (Switzerland)
The programme focuses on the leadership of cross-functional project teams and task forces established to achieve a specific objective in a limited time frame – particularly in the area of product innovation and product design. More specifically, the course explores the “internal dynamics” of such work groups: recognising, understanding and managing the interpersonal relationships between team members and the impact those dynamics have on overall team effectiveness. The different dimensions of “team life” explored include: understanding sources of interpersonal compatibility and incompatibility; managing conflicts and differences of opinion within a range of behavioural styles; identifying two types of roles (task and maintenance) critical to the efficient and effective long-term functioning of teams; identifying and using a range of “influence styles” with people (peers, superiors and external clients) over whom one possesses no hierarchical authority; developing a critical but neglected competency in managing “ad hoc / temporary” work groups: the power of observing behaviour in order to influence it. Beyond the dynamics of teams, we will also explore the following issues: leadership strategy (the matching of leadership style to collaborators’ developmental needs); leadership career responsibility (matching people to the right job and right organisation); and differences in styles of perceiving and analysing information (managing differences of opinion emerging from diverging interpretations of data).
Negotiation
Français – 21 hrs. – Sem. 2 – 3 ECTS – Robert THOMAS (USA)
Negotiation is the art and science of securing an agreement. This seminar is designed to develop and enhance your negotiation skills. You will learn the most current negotiation theories and techniques while simultaneously employing your learning in a series of negotiation exercises and role-play simulations. The seminar focuses on understanding the behavior of individuals, groups and organizations in the context of competitive situations. The course is designed to be relevant to a broad spectrum of negotiation problems that are faced by any manager whose duties require interpersonal contact.
Coaching for Performance
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Eoin BANAHAN (UK)
The object of this seminar is to explore the growing importance of “coaching”, as an effective management and leadership tool and familiarise participants as to how it can be used to improve individual and organisational performance. Specifically, participants will: • Explore the concept and practice of coaching as an appropriate approach to managing people in today’s organisations. • Become familiar with contemporary models of coaching and learn to apply them. • Learn how to structure a coaching session and practice key learnings.
Culture Awareness and Intercultural competence
Français – 21 hrs. – Sem. 2 – 3 ECTS – Christoph BARMEYER (Germany/France)
Domestically and globally, the multicultural workforce has become a reality: Global firms must understand the cultural dynamics and have to manage cross-cultural interaction throughout the organization, from the shop floor to the executive committee. This course addresses the challenges managers face when working in international and multicultural environments. It is designed to develop cultural awareness, knowledge and competencies. Such skills are required in collaborative processes to deal with human systems as multinational teams or global organizations. This course will • provide the students with a theoretical background concerning culture, management and human resources • encourage cultural awareness, knowledge and competencies by self-experience • help to overcome intercultural communication barriers
Management Learning from the Arts
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Ariane BERTHOIN ANTAL (Germany/France/USA), Sybren TIJMSTRA (Netherlands)
The purpose of this seminar is to enable the participants to gain some insight into how the arts can • enhance their understanding of the experience economy trend • expand their approach to managing innovation and change • enrich their development as leaders The seminar will draw illustratively on multiple forms of art with diverse media inputs.
Conflict resolution tools for Managers
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Jeanne CAPODANO (France and Canada)
- Discover your own conflict resolution style, what are your assets and what skills you might need to develop. - Learn about the causes of conflict, the influence of individual perceptions, the place of feelings and needs. - Explore several conflict resolution tools to resolve workplace conflicts in a constructive manner: active listening, non-violent communication, “the evaporating cloud” process, mediation. - Improve your skills with practical exercises. - Assess your skills and progress with a daily journal and personal summary on the last day (this work will be considered as the seminar assignment).
Philosophy and Business
Anglais – 21 hrs. – Sem. 1 – 3 ECTS – Paul CLAUDEL (France)
A good look at leadership from a brand new perspective. The seminar will emphasize a series of key factors that leaders must pay attention to to improve people’s performance and…happiness. The brainstorming will be bases on the use of a philosophical approach versus a psychological one.
Mergers and Acquisitions: A Non-Financial Perspective to Success
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Nancy HUBBARD (USA/UK)
The objective of this seminar is to help participants better understand the complexities and issues facing companies which acquire. These topics covered will be:  Target selection and strategy  Pre-acquisition planning  The psychology of acquiring  Communication during acquisition  Acquisition implementation  Approaching joint ventures and alliances The information will be illustrated through theories, case studies, practical consulting tools, exercises and debate.
Corporate Responsibility
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Ticiano Costa JORDAO (Czech Republic)
The course aims to train professionals in order to develop business strategies in which are incorporated the interests of all stakeholders: clients/customers, employees, shareholders and the communities under the area of influence of the organization, besides considering the environmental aspects and impacts of their services and products, in all their production stages. The course offers theoretical and practical notions based on case studies of different public and private organizations. During the course the following topics will be discussed:  Evolutionary historic of business mentality in the organizations all over the world.  Benefits of the Corporate Responsibility in the organizations.  Definition of the main concepts related to the partner-environmental responsibility (triple bottom line, etc).  The application of the Corporate Responsibility in the whole supply chain.  Supporting tools for the development of a sustainable corporate strategy and monitoring of results sustainability indicators and elaboration of Corporate Responsibility reports ( A large variety of case studies related to the application of the Corporate Responsibility in different organizations in the world will illustrate theses discussions.
Market Innovation and Technology-Market Transfer
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Luis Filipe LAGES (Portugal)
The seminar objectives are:  to become familiar with the importance of product innovation in modern organizations,  to demonstrate the importance of taking into consideration stakeholders’ needs and requirements in innovation as well as in any management decision.  to understand how diverse tools and techniques from different management fields might be combined to allow firms to compete in a complex and ever changing global context  to learn: o how to create a successful innovation, o how to apply the process of technology-market transfer, o the process of new product development, o how to bring a product into a new market.
Brand Management
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Peter REED (Australia)
The seminar objective is to provide participants with the basic skills of brand management and to understand the role that brands play within an overall business strategy. Specific objectives are to:  To provide an understanding of the brand concept  To provide an understanding of the role of brand management  To learn the basic tools and techniques of modern brand management including: o Managing co-branding strategies o Branding at the corporate level o Umbrella branding strategies o Individual branding strategies o Branding in developing markets o Global branding strategies  To provide students with the tools to develop effective branding strategies
Strategic Communication for Tomorrow's Global Leaders
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Marietjie WEPENER
The main aim of the programme is to focus on the importance of strategic leadership communication. The objectives are: - To identify the leader’s communication role in different contexts and to integrate it successfully with the rest of the management process - To become acquainted with basic leadership communication competencies required to communicate effectively in demanding situations - To investigate the leader’s role in engaging in strategic long-term relationships with key stakeholder groups in order to contribute to building strong reputations - To understand and manage complex communication challenges (communication for change, crisis management, media management and globalisation) - To emphasise the importance of an integrated communication approach
Strategic Management of Innovation for Competitive Advantage
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Robert DE FILLIPPI (USA)
This primary purpose of the seminar is to examine how innovation can be a source of competitive advantage for firms. Seminar participants will learn the following:  The many types of innovation and why it is so difficult to innovate  How to identify an innovation’s potential impact on markets and competition  Why firms often reject radical innovations and the consequences of those choices  How customers and technology adoption cycles influence innovation adoption and success  How to utilize innovation strategically to foster a company’s growth and competitive success.
Managing and Marketing Global Brands
Français – 21 hrs. – Sem. 2 – 0 ECTS – FRANCH Josep
One of the effects of globalisation has been the increase in the number of global brands, which are representing a higher percentage of the earnings of multinational or global firms. Effectively managing and marketing these global brands is a challenge for many organisations at a time where companies are becoming more and more complex. This seminar sets out to provide some clues on the challenges an international marketer may face in trying to manage and market a brand in the global market. Real and current case studies will be discussed in the seminars. Students are therefore advised that they are expected to read and prepare the cases and the seminar materials before and during the seminar. By the end of the seminar, students should be able to analyse the competitive position of a brand in the global market, design alternative marketing strategies, and develop the corresponding marketing mix for a global market.
Leading Change Projects
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Georg KRAUS (Germany), IS
Change management can be seen from two perspectives – from those implementing the change and from the recipients of change. The view of change management varies strongly if you are the manager demanding the change versus the employee who may be unsure what the consequences are for him. These two views of change management can be referred to as: • Organizational change management • Individual change management In this seminar the student will learn how to lead change processes in such a way to : • minimize the unfavourable and minimise the positive ones • avoid unnecessary turnover or loss of valued employees • eliminate any adverse impact on your customers • achieve the desired business outcomes as soon as possible
Sustainable Development in Business: Green Wash or genuine commitment?
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – René MORETTI (France), IS
Sustainability, despite being a relatively new term, has already been overused and corrupted, and Business is generally considered as greatly being responsible in the present failure of sustainable development. This is right and wrong: There are a lot of bad, but also good examples, but it is clear that what has been positively done is far from being enough. The seminar is intended • to define what actually is sustainable development: the only way to leave a viable heritage to future generations, and therefore a major objective for human being • to analyse the drivers and the effects of business activity, and particularly in global companies • to discuss sustainable indicators and ways to address value creation • to design a practical management process that can be useful for any decision-maker who intends to contribute to building a more sustainable world
Multinational Corporate Strategy and Competitiveness – US Perspective and Experience
Anglais – 21 hrs. – Sem. 2 – 3 ECTS – Richard TORRISI (USA), IS
The primary purpose of the seminar is to analyze the global competitiveness and strategies of U.S. firms and compare their experience with and applicability to non-U.S. firms. • To provide participants with a general understanding of the process of strategy formulation and implementation by U.S.based global companies. • To examine the strategies by which these firms enhance their global competitiveness. • To review their performance in the context of their strategic objectives in the current global economic environment. • To assess the relevance of traditional models of strategy formulation and environmental scanning.