[{"command":"insert","method":null,"selector":".course-modal-ajax-placeholder-953473","data":"\u003Cdiv class=\u0022container content-rte\u0022\u003E\n  \u003Cdiv class=\u0022row\u0022\u003E\n    \u003Cdiv class=\u0022box col-md-6 bg-primary text-white\u0022\u003E\n      \u003Ch2 class=\u0022h1 text-left\u0022\u003E  Contr\u00f4le de gestion et analyse des co\u00fbts\n\u003C\/h2\u003E\n                  \u003Cdiv class=\u0022field-spacing\u0022\u003E\n        \u003Cdiv class=\u0022field__label h3 dash\u0022\u003EECTS :\n          3\n        \u003C\/div\u003E\n      \u003C\/div\u003E\n                  \u003Cdiv class=\u0022field-spacing\u0022\u003E\n        \u003Cdiv class=\u0022field__label h3 dash\u0022\u003ESemester:\n          Semestre 2\n        \u003C\/div\u003E\n      \u003C\/div\u003E\n            \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003ED\u00e9tail du volume horaire\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                          \u003Cspan class=\u0022field__label h4 mt-5 \u0022\u003ELecture:\u003C\/span\u003E\n                                      \u003Cspan\u003E15\u003C\/span\u003E\n                      \u003C\/div\u003E\n                                              \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                          \u003Cspan class=\u0022field__label h4 mt-5 \u0022\u003EDirected study:\u003C\/span\u003E\n                                      \u003Cspan\u003E5\u003C\/span\u003E\n                      \u003C\/div\u003E\n                                                            \u003C\/div\u003E\n        \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003ELangue d\u0026#039;enseignement\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003EFran\u00e7ais\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n        \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003EEnseignement \u00e0 distance\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003Enon\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n      \u003C\/div\u003E\n    \u003Cdiv class=\u0022box col-md-6\u0022\u003E\n            \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003EPr\u00e9requis\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003E\u003Cp\u003EConnaissances en gestion comptable\u003C\/p\u003E\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n        \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003EProgramme \/ plan \/ contenus\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003E\u003Cp\u003ECe module permet d\u0027aborder les outils de pilotage financier n\u00e9cessaire au m\u00e9tier d\u0027acheteur pour \u00e9clairer ses d\u00e9cisions : calcul des co\u00fbts complets\/partiels, ABC\/ABM, TCO, budgets et tableaux de bord. Application aux d\u00e9cisions achats : make-or-buy, sc\u00e9narios de sourcing, contrats incitatifs, performance fournisseurs.\u003C\/p\u003E\n\u003Cp\u003EContenu :\u0026nbsp;\u003Cbr\u003E\nRappels : r\u00f4le du contr\u00f4le de gestion, liens strat\u00e9gie\u2013pilotage, budget \u0026amp; pr\u00e9visions ;\u0026nbsp;\u003Cbr\u003E\nM\u00e9thodes de co\u00fbts : centres d\u2019analyse, co\u00fbts partiels, direct costing, ABC\/ABM (forces\/limites), UVA ;\u0026nbsp;\u003Cbr\u003E\nTCO \u0026amp; co\u00fbts cach\u00e9s : co\u00fbts de non-qualit\u00e9, logistique, risques, cycle de vie ;\u0026nbsp;\u003Cbr\u003E\nIndicateurs \u0026amp; tableaux de bord achats : co\u00fbt, service, qualit\u00e9, risque, durabilit\u00e9.\u003C\/p\u003E\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n        \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003EObjectifs d\u0026#039;apprentissage\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003E\u003Cp\u003ECalculer et analyser les co\u00fbts selon diff\u00e9rentes m\u00e9thodes et en d\u00e9duire des recommandations ;\u0026nbsp;\u003Cbr\u003E\nConstruire un TCO et mod\u00e9liser l\u2019impact d\u2019hypoth\u00e8ses (volumes, incoterms, capex\/opex) ;\u003Cbr\u003E\nConcevoir un tableau de bord achats align\u00e9 sur la strat\u00e9gie.\u003C\/p\u003E\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n        \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003EOrganisation g\u00e9n\u00e9rale et modalit\u00e9s p\u00e9dagogiques\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003E\u003Cp\u003ELe module est organis\u00e9 autour de s\u00e9quences d\u0027apports th\u00e9oriques et conceptuels, et de s\u00e9quences d\u0027exercices et d\u0027\u00e9tudes de cas.\u003C\/p\u003E\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n                \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003EComp\u00e9tences\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003E\u003Cp\u003EParler le langage financier avec la direction (co\u00fbts, marges, ROI) ;\u0026nbsp;\u003Cbr\u003E\nInt\u00e9grer co\u00fbts et risques dans les d\u00e9cisions de sourcing ;\u0026nbsp;\u003Cbr\u003E\nPiloter la performance achats et logistique via des indicateurs robustes.\u003C\/p\u003E\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n        \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003EBibliographie\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003E\u003Cp\u003EContr\u00f4le de gestion 2024 (Fast \u0026amp; Curious), Vuibert ;\u0026nbsp;\u003Cbr\u003E\nMini Manuel de comptabilit\u00e9 de gestion \u2014 essentiel structur\u00e9 avec exercices corrig\u00e9s, Dunod.\u003Cbr\u003E\nLe contr\u00f4le de gestion, Henri Bouquin (P.U.F. 2010)\u003Cbr\u003E\nComptabilit\u00e9 analytique et contr\u00f4le de gestion Toufik Saada, Alain Burlaud et Claude Simon (Vuibert, 2005)\u003Cbr\u003E\nLes nouveaux visages du contr\u00f4le de gestion, X. Bouin et FX.\u0026nbsp;Simon (Dunod 2009)\u003Cbr\u003E\nFiches de contr\u00f4le de gestion et gestion pr\u00e9visionnelle, Christophe Goupil et Maguy Perrin (Ellipses, 2014)\u003C\/p\u003E\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n        \u003Cdiv class=\u0022field-spacing\u0022\u003E\n      \u003Cdiv class=\u0022field__label h3 dash\u0022\u003ENature de l\u0026#039;\u00e9valuation\u003C\/div\u003E\n                        \u003Cdiv class=\u0022mt-5 text-justify\u0022\u003E\n                                      \u003Cspan\u003EEvaluation Continue Int\u00e9grale\u003C\/span\u003E\n                      \u003C\/div\u003E\n                  \u003C\/div\u003E\n      \u003C\/div\u003E\n  \u003C\/div\u003E\n\u003C\/div\u003E\n","settings":null}]