UE1 SEMINARS Damien Mourey. OBJECTIFS updating in progress. IAE de Paris - Programme détaillé - International MBA

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1 International MBA

2 UE1 SEMINARS Damien Mourey updating in progress

3 UE2 FINANCIAL ACCOUNTING AND PLANNING Damien Mourey Maria RUIZ 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

4 UE3 OPERATIONS MANAGEMENT Damien Mourey Pierre-Yves Lagroue 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.

5 UE4 HUMAN RESOURCE MANAGEMENT Géraldine Schmidt Jayne GREENWOOD 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 Pearson, IE, Prentice Hall

6 (7th edition) 2014

7 UE5 THE EUROPEAN LEGAL STRUCTURE? EU COMPETITION LAW Olivier CAVEZIAN A tremendous amount of change has occurred in the field of European Union (EU) law in the recent years. It has increased and is evolving in areas which impact directly on a firm s strategy. One of the major fields of European law relates to competition law which will or has impacted everyone in the EU. The objective of this course is to give the basic knowledge necessary to understand business environment within the EU. This course has chosen to focus mainly on EU competition law. Competition law cannot be ignored as it impacts firms when they are dealing among themselves in a supply chain, or in distribution agreements but also on a day to day when a firm deals with its customers. Also the course aims to illustrate how EU s fundamental principles like freedom of movement and establishment impact the corporate decision making process. We do not aim to make experts out of the participants for this course, but to convey the major concepts and tools necessary to understand why competition is such an important field of EU law. Session 1: European freedom of movement Session 2: Competition law (1) Session (2) will focus on main EU competition law provisions and institutions and the basics of EU merger control. Session 3: Competition law (2) Session (3) will focus on cartels and restrictive agreements as well as abuses of dominant position. Session 4: Competition law (3) Session (4) will be dedicated to case studies re. EU competition law. Session 5: Competition and commercial contracts Session (5)will focus on competition only this time as applied to day to day commercial contracts like distribution agreements and intellectual property licenses. Session 6: Corporations EU Competitive Law Allison Jones and Brenda Sufrin Oxford University Press

8 UE6 ECONOMIC POLICY AND EUROPEAN INTEGRATION Stéphane Saussier Marie-Christine Henriot 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)

9 UE7 MANAGERIAL ACCOUNTING Damien Mourey Elisabeth Albertini The value of numbers in an organizational setting lies in how they are used in everyday life to get things done. This course will therefore focus on real-world business situations and on how managers use management accounting approaches and techniques to help them keep control over the very fast moving and complex management situations they have to cope with. After having completed the course, students will be able to: Understand the main organizational issues related to costing systems, budgeting process, performance evaluation and the control of strategy implementation Initiate management accounting techniques adapted to specific managerial issues while being aware of their underlying assumptions Session 1: Costing systems: Cost fundamentals and the traditional full absorbing costing method Session 2: Costing systems: The case against traditional full absorbing costing methods and the rise of ABC costing Session 3: Cost-volume-profit analysis: A basic financial model of the organization Session 4 & 5: The budgeting process: Under which conditions does a budgeting process add value to a business? Session 6: Transfer pricing policies and practices in international companies Session 7: Strategic management accounting: The balance of the balanced scorecard Session 8: Environmental Accounting and performance measurement system of CSR approach Session 9: Strategic management accounting: The balance of the balanced scorecard Session 10: Controlling an investment: beyond the taken for granted Managerial accounting, (4th edition), Pearson PROCTOR, R.

10 UE8 ENTREPRENEURSHIP Kevin Dolgin Session 1: Introduction Main Topics : Entrepreneurship defined An example: Areks Key steps The global start-up Session 2: Building a business plan Main Topics: The business model Analysis Strategy formulation Session 3: Company structure Main Topics: Start-up options The Ownership structure Bricks or clicks? Session 4: The Marketing Plan Main Topics Understanding the customer Generating customer satisfaction Communications Pricing Session 5: Financial planning Main Topics: Funding Managing Cash flow Forecasting Session 6: Managing the business Main Topics: Mapping processes Managing employees Managing partners Helpful resources

11 UE9 SEMINARS Damien Mourey Updating in progress

12 UE10 MARKETING Géraldine Michel This course aims at introducing students to marketing principles, understanding the main concepts of strategic marketing and knowing how to define the marketing program. The objective is to enable the students to: develop a capacity to be customer-oriented; Discover the basics of marketing management (segmentation, targeting, positioning, mix marketing ) as well as new concepts such as brand equity or hybrid channels; Build skills in strategic and management marketing tools; Provide a stronger understanding of the competitive challenges of globalized and multicultural markets; Learn how to function effectively in a team environment (through case studies). At the end of this course, you should be able to propose a relevant Marketing Program. The course includes the following subjects: Introduction to Marketing Management and Marketing elements Specific Market Segmentation, Targeting, and Positioning statements Building Strong Brands Conducting Marketing Research and Forecasting Demand Introducing New Market Offerings Developing Pricing Strategies and Programs Designing and Managing Integrated Marketing Communications Designing and Managing Integrated Marketing Channels Managing Personal Communications and Personal Selling Session 1: Marketing : Creating added value and competitive advantage (G. Michel) Case study: Swatch Session 2: Building a strong brand (G. Michel) Session 3: Offering a product/service and Price Strategy (G. Michel) Session 4: Managing mass communications and digital conversation (G. Michel) Session 5: Conducting Marketing Research (1) (D. Dion) Session 6: Conducting Marketing Research (2) (D. Dion) Session 7: Developing and managing the sales force (M. Matray) Session 8: Managing marketing and sales control (M. Matray) Session 9: Managing channel distribution (D. Dion) Session 10: Students presentations. Contributions of Marketing course (G. Michel) Philippe Kotler and Kevin Lane Keller, Marketing Management, edition 14th, 2011

13 UE11 STRATEGIC MANAGEMENT AND ORGANIZATIONAL STRUCTURE Jean-Pierre Helfer Updating in progress

14 UE12 CORPORATE FINANCE Eric Lamarque Jean-Charles Getzel A good financial manager can make no relevant decision without a good command of the tools allowing the diagnosis of a company's economic, financial and strategic situation. Therefore the first part of the course is devoted to financial analysis. The concepts and tools exposed during the lectures should make you able to analyse financial statements and provide an analysis of the firm s situation. A good financial manager should also master the conceptual basis of the main financial decisions. This course will thus explore the principles of capital budgeting, investment appraisal and valuation, especially enterprise valuation. Starting from value creation mechanisms, we will review various valuation techniques and apply them to capital budgeting as well as to firm value appraisal. We will also study financing decisions theories such as Modigliani and Miller s, agency theory and asymmetric information theory. We will gain insight into how firms might choose the capital structure that best suits their strategy. More practically, we will then devote time to the management of equity capital (including share issues and returning cash to shareholders) and the use of various financial securities. Finally, we will review financial engineering issues with a special focus on LBOs Financial Analysis (Jean-Charles Getzel) Value creation and corporate valuation (Eric Lamarque) Investment appraisal and capital budgeting Corporate Financing (Eric Lamarque and Jean Charles Getzel) Quiry - Le Fur - Salvi - Dallochio - Vernimmen, Corporate Finance, John Wiley & Sons 3rd Revised edition, 2011

15 UE13 INFORMATION SYSTEMS MANAGEMENT Philippe Eynaud Information systems constitute today a main topic and a stake for any organization. The efficiency of management processes and the improvement of the chain of added value depend on the successful coupling of the organization and the enterprise information system. The objective of this course is double: Understanding the reasons that make the information system an essential component of the company s strategy; understanding the need for a multi-domain management of information systems (strategy, information and communication technologies, finance, control management, human resources, and operational directions). Identifying the potentialities offered by the information and communication technologies (ICT) as levers of the change; to observe that the organizational changes require the consistency of the company s strategy with possibilities offered by the ICT. Session 1: Information systems - From global business to e-business Session 2: Information systems Actors and strategy Session 3: Infrastructure and security Session 4: BI and Internet Session 5: Enterprise system, Customer relationship management, and e-commerce Session 6: Knowledge management and decision-making Session 7: Building Information systems, managing projects Session 8: Business /IT strategic alignment Session 9: Oral presentations part I Session 10: Oral presentations part II

16 UE14 MANAGEMENT OF NON PROFIT ORGANIZATIONS Erwan Queinnec Third sector economics and management raise issues challenging research on social and economic sciences, in order to clarify the reasons underlying NPOs existence and development. In the wake of a general introduction highlighting main issues related to NPOs growth and prominence, the course will focus on microfinance and humanitarian NGOs cases, in order to outline their main characteristics. After having completed the course, students will be able to : Figure out major features, trends and challenges framing third sector s main management issues Identify major reasons underlying social entrepreneurship success stories such as microfinance and humanitarian overseas relief Identify the main stakes related to these new forms of social entrepreneurship, Raise awareness of social supply-demand law specific features and constraints Part 1 : Microfinance : Session 1 :History of the sector and Assessment and design phase of microfinance programs Session 2: Investing in microfinance institutions Session 3 : Evaluation, Impact, Challenges in Microfinance The Link with Social Business Part 2 : Non Profit and Non Governmental Organizations : Session 4 : General introduction : what makes third sector significant? Sessions 5 : The success story of French humanitarian NGOs Sessions 6 : French Humanitarian NGOs as grown-up organizations : big challenges for big bodies Alan Fowler, Chinku Malunga, NGO Management : the Earthscan Companion, Earthscan Ltd, Londres, 2010 Estelle James, Susan Rose-Ackerman, The Non Profit Enterprise in Market Economics, Taylor & Francis, 2013 Sharon M. Oster, Strategic Management for Non Profit Organizations : theory and cases, Oxford University Press, Oxford, 1995 Adrian Sargeant, Elaine Jay, Fundraising Management : Analysis, Planning and Practice, Routledge, Londres, 2004.

17 UE15 THESIS Delphine Dion Updating in progress