ACC FINANCIAL ACCOUNTING AND PLANNING Damien Mourey Maria RUIZ HEURES : 30 ECTS : 4

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1 International MBA

2 ACC FINANCIAL ACCOUNTING AND PLANNING Damien Mourey Maria RUIZ HEURES : 30 The primary purpose of this course is make students aware of the role of accounting information in making business and investment decisions, and therefore to make them interested in understanding accounting information. The class is designed to promote your critical thinking, writing, and problem solving skills within an accounting context. In addition, since accounting is the "language of business," mastery of the terminology is also an essential element of the course. We will study IAS IFRS, which is the international standard in Financial Reporting today. Upon completion of course, you should be able to: describe how the accounting equation (A=L+OE) is useful in understanding, analyzing, and communicating the effects of different transactions and events on the financial statements; identify the four basic financial statements, understand their interrelationships and explain how they provide useful information to decision-makers; explain the difference between cash flow and accrual-basis income; explain and apply basic valuation theories of assets; read and interpret financial statements and related financial information in order to make informed investing and/or lending decisions; forecast basic financial statements Lesson 1: Introduction to Accounting and Financial Statements Lesson 2: Accruals and Deferrals Lesson 3: Long-term operational assets, depreciation and amortization Lessons 4 and 5: Merchandising and Manufacturing businesses Inventories and Cost of Goods Sold Lesson 6: Intangible Assets & Goodwill Lesson 7: Cash Flow Statement Lesson 8: Financial Assets & Financial Leasing, Consolidated Financial Statements Lessons 9 & 10: Financial Modeling & Forecasting Reference Fundamental financial accounting concepts Edmond, McNair, Milan, Olds, NY: Irwin, McGraw-Hill, Year/Edition: International edition

3 bbb OPERATIONS MANAGEMENT Damien Mourey Pierre-Yves Lagroue HEURES : 30 Globalization, dematerialization, innovation, responsiveness have become more and more a reality for most companies since the 80 s. Managing the operations deals with decisions that range from strategic to operational levels, that are conducive to value creation. Nowadays, project and operations management have become an important and strategic component of global performance. In fact, companies are required to provide the right fit for market demand (product or service): a quality, cost effective output, delivered within shorter and shorter timeframes. Mastering the operations and the supply chain has therefore become a major key factor of success. Meanwhile, project management has deeply changed the design process for new products, enhancing innovation and reducing time-to-market. As project management s methods have developed and have been largely implemented in all industry and service sectors, we will also present project environment and organisation and their related tools and methods. This module will highlight the various choices at strategic, tactical and operational levels and present their articulation along the supply chain. We will present concepts, methods and tools that are used in a global and changing environment, using case studies, video and simulation tools. Session 1: Managing the operations, operations strategy (PY. Lagroue) Session 2: Process & Transformation system Design (PY. Lagroue) Session 3: Capacity Planning and scheduling ( PY. Lagroue) Sessions 4 & 5: Supply management (PY. Lagroue) Session 6 & 8: Lean system, Just-In-Time & Supply Chain Management (D. Mourey) Session 7 & 10: Quality Management & Improvement (PY. Lagroue) Session 9: Project Management (D. Mourey) Operations and Process Management: Principles and Practice for Strategic Impact Nigel Slack, Alistair Brandon-Jones, Robert Johnston, Alan Betts Pearson Prentice Hall Janvier rd Ed.

4 Eueco ECONOMIC POLICY AND EUROPEAN INTEGRATION Stéphane Saussier Marie-Christine Henriot, HEURES : 33 This course will therefore put emphasis on economic analysis of the process of European economic integration, analyzing main causes and objectives, processes of implementation and consequences of current phenomena observed on European and global stage. The course stresses mostly, but not exclusively, the role of European public institutions. It presents their competencies and powers, but also their limits and the role of actors from private sector. The main focus is not on their legal structure but on their economic influence and its limits to shape the European economies. Session 1: Economic Integration: Fundamentals (Stéphane Saussier) Session 2: European Union: History and Concepts (Marie-Christine Henriot) Session 3: Competition Policy I Monopolistic Industries (Marie-Christine Henriot) Session 4: Competition Policy II Monopolistic industries (Marie-Christine Henriot) Session 5: Industrial and Competition Policy: Theoretical Foundations (Stéphane Saussier) Session 6: Cartels in Europe (Stéphane Saussier) Session 7: European Monetary Union 1 (Marie-Christine Henriot) Session 8: European Monetary Union 2 (Marie-Christine Henriot) Session 9: Europe and Public Services 1 (Stéphane Saussier) Session 10: Europe and Public Services 2 (Stéphane Saussier) Session 11: EU Governance (Marie-Christine Henriot) The Economics of European Integration (Paperback) by Richard Baldwin and Charles Wyplosz, 2011 (4th Edition) Publisher: McGraw Hill Higher Education; 4th Revised edition edition (2011)

5 HRM HUMAN RESOURCE MANAGEMENT Géraldine Schmidt Jayne GREENWOOD HEURES : 30 However much of a cliché it may sound, it is still an inescapable fact that people are the main resource of any organization. An organization is as good as its members who work within it. In a global and competitive environment the effective management of people is even more important for organizational survival and success. Now, Human Capital is recognized as a key competitive advantage for corporate performances. Course objectives This course will stress on Human Resource Management (HRM), Corporate Social Responsibility (CSR) and Intercultural Management. After having completed the course, students will be able to: Indicate ways in which organizational performance may be improved through the better use of human resource and the effective management of people, Provide exposure to the fundamentals of Management System and HRM, Describe the value of studying HRM, Understand the role of leadership in organisational setting while developing their own skills as leaders Initiate management organizational techniques while being aware of their underlying assumptions Refer to a broadened vision of the classical frame of reference of corporate responsibility, beyond laws and regulations, by including environmental protection constraints, respect for the rules of equilibrium of civil society, and personal behavior compatible with the best firm s behavior, Understand that HRM is no longer constrained by national borders, but that culture does matter in managing people Session 1 : Introduction to Human Resource Management (G. SCHMIDT) Session 2 : Staffing : Job analysis, Recruiting and Selecting Employees (J. GREENWOOD) Session 3 : Employees Development: Job evaluation, training, mobility, and careers (J. GREENWOOD) Session 4 : International HRM and cross-cultural Management (G. SCHMIDT) Session 5 : Compensation and Benefits (J. GREENWOOD) Session 6 : Motivation, communication and satisfaction (J. GREENWOOD) Sessions 7-8 : Corporate Social Responsibility : concepts and practices (I & II) (J. GREENWOOD) Session 9 : Transversal HRM case study (will be defined later) (G. SCHMIDT & J. GREENWOOD) Session : Leadership in theory and practice (F. MAY) Managing Human Resources Luis R. GOMEZ-MEJIA, David B. BALKIN & Robert L. CARDY

6 Pearson, IE, Prentice Hall (7th edition) 2014