1. Models of Corporate Governance: The role of stockholder and steakholders.
2. Management Control System:Value chain analysis;Managing for improving business performance;Agency theory and its implications on business; Instruments used for management control;
a. Financial Information Requirements: Financial information relevant to costs and margins segmentation methodology:absorption and contribution; Description of the Economic Value Added method and the Residual Income method.
b. Process-based management: Organizing the business management by processes; Financial information requirements in an activity-based cost management(ABC) logic.
c. The role of responsibility centers in management accounting (profit centers) - Different perspectives in defining the organizational structure;Performance evaluation criteria of responsibility centers; Description of transfer pricing methods.
3. Activity monitoring: Performance measurement systems: Tableau de Board and Balanced Scorecard; Executive information systems (EIS); Contributions to the performance evaluation model.