Management Control

The Management Control programme provides the tools and methods required to steer the economic and financial performance of a company.

Management control plays a strategic role in any organisation by supporting decision-making through cost, margin and variance analysis. It contributes to optimising profitability and improving overall company performance.

This module is aligned with the DCG, DSCG and BTS Accounting-Management frameworks and meets the needs of companies in terms of management and steering.

• Calculate and analyse cost prices
• Implement performance management tools
• Build and monitor budgets
• Analyse variances between forecast and actual results
• Produce performance dashboards
• Contribute to strategic decision-making

• Cost calculation (full, variable, specific)
• Preparation of forecast budgets
• Variance analysis
• Implementation of dashboards
• Performance management

• Introduction to management control
• Costing methods (full costing, variable costing)
• Break-even point and break-even sales
• Budget preparation (sales, production, cash flow)
• Budget monitoring
• Variance analysis (cost, volume, margin variances)
• Dashboards and performance indicators
• Performance management and decision support

• Students enrolled in DCG / DSCG / BTS Accounting-Management
• Individuals undergoing professional retraining
• Employees wishing to move into management or finance roles

• Bac level recommended
• Basic knowledge of accounting
• Proficiency with office tools (Excel recommended)

• Theoretical and practical lessons
• Concrete case studies from real companies
• Application exercises
• Tutorials
• Individual coaching

• Practical exercises
• Case studies
• Multiple-choice tests
• Professional simulations
• Continuous assessment

• Management control assistant
• Junior management controller
• Management analyst
• Administrative and financial assistant

• Diplome de Comptabilite et de Gestion (DCG)
• Diplome Superieur de Comptabilite et de Gestion (DSCG)
• Specialised programmes in finance and management

This programme is accessible to people with disabilities. Reasonable adjustments can be implemented according to needs, in coordination with the Fortitude Academy disability officer.

• Programme aligned with official frameworks (DCG / DSCG)
• Concrete, business-oriented approach
• Realistic and professional case studies
• Personalised support
• A progression path towards positions of responsibility