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Introduction générale Fondements du contrôle de gestion

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présentation Control de gestion

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  • Introduction gnraleFondements du contrle de gestion

  • Laffaire de tous les managers"Contrler la gestion dune entreprise, cest matriser sa conduite en sefforant de prvoir les vnementspour sy prparer avec son quipe et sadapter une solution volutive."

    (Plan Comptable Gnral)

  • Laffaire de tous les managers" Le contrle de gestion est le processuspar lequel les managers sassurent que les ressources sont obtenues et utilises, avec efficience et efficacement,pour atteindre les objectifs de lorganisation."(R.N. Anthony, 1965)

  • Un mtier spcifique

    Assister les managers dans le pilotage de leur activit

  • Un mtier ouvert sur toutes les fonctions

  • Des comptences trs diverses

  • Plan du module

    **Prvision chiffre = pas forcment en devises. Peut tre en quantits.

    Exercice = 1 an. Mais pas de rgle et si projet ou opration plus long, alors peut tre plus long.

    Relations la stratgie

    Dtail des actions avec remise en cause du pass, actions prvues, et DATES.


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