LP Management and Accounting Professions

The aim of the Professional Degree in Management and Accounting: Management Control is to train specialised and operational management control professionals at intermediate level.

The aim is to train specialists capable of identifying and carrying out the tasks of the management control department and producing the relevant documents and financial statements for decision-making, taking into account the characteristics of the organisation. They will also be able to produce and adapt a costing system, process statistical data and probabilities, and calculate, justify and rank performance indicators. They will also be able to use different costing methods for different types of decision and, if necessary, make proposals for adaptations to respond to a new management problem. Their skills will enable them to use a breakdown into responsibility centres, exploit management indicators, draw up a budget for a management unit, carry out budget consolidation work and budgetary control work.

The vocational degree in Management and Accounting: Management Control can be perfectly integrated into a parallel course for validation of the Diplôme de Comptabilité et de Gestion (DCG). The courses are taught in this way and enable students to take the national exams (students must register directly). The Professional Degree in Management and Accounting: Management Control exempts students from UE 8, 9, 11, 12 and 13 of the DCG (MENS1500569A, order of 19-10-2015, MENESR - DGESIP A1-3, BULLETIN OFFICIEL N°39 DU 22 OCTOBRE 2015).

Additional exemptions are possible depending on the candidate's previous academic record (please consult the relevant publications).

Cross-disciplinary skills

• Ability to manage and supervise a team;
• Communicating and working as part of a team;
• Building your career plan ;
• Understanding internal and external financial communication needs ;
• Expressing yourself in English in a professional environment;
• Advising the company on strategic developments;
• Answer simple legal questions ;
• Turning legality control into managerial action;
• Set up performance monitoring indicators ;
• Writing summary documents ;
• Good general, economic and legal knowledge;
• Be comfortable using office software;
• Writing professional documents;
• Communicating with internal staff

Subject-specific skills

• Master the basic concepts and tools of accounting, financial management and financial analysis;
• Master all the processes involved in cost management and the corresponding specific methods;
• Drawing up and interpreting accounting and financial statements;
• Knowing how to diagnose, evaluate, monitor and manage financial performance and, if necessary, take corrective action;
• Implement an internal and external audit approach and tools
• Liaising with external contacts to prepare analytical and summary accounting documents (chartered accountants, banks, auditors, statutory auditors, etc.);
• Master the legal and professional rules applicable to the practice of auditors and statutory auditors;
• Measure and analyse variances in the form of statistics, scorecards and activity reports;
• Be able to draw up a full financial analysis report on a company (profitability and solvency analysis) for management and decision-making purposes;
• Carrying out the financial and economic studies required for investment decisions;
• Arbitrate between different methods of financing in order to optimise the management of financial resources;
• Enhance the value of short-term (cash flow), medium-term and long-term (financing plan) financial flows at the lowest risk to the company;
• Analyse and present the legal impact of a specific transaction involving a company's capital;
• Mastering the SAGE, EBP or CIEL accounting tool: from the creation to the computerised bookkeeping of an entity right through to the return of information;
•  Mastery of the main IT management tools (Excel and Access) and database management.

Recruitment level : Holders of a BAC + 2 diploma (120 ECTS credits)
Accessible in : Initial training

Training required

Hold one of the following qualifications:

• DUT (GEA, GACO, etc.)
• BTS CGO, CG
• DCG Training
• L2 AES, SEG,
• Other Bac+2 and equivalent

For certain groups, a VAPP (Validation of Personal and Professional Experience) may be requested before the application is submitted, particularly for holders of professional qualifications or university diplomas (DU).

The course can also be taken under the VAE scheme, subject to application.

Admission requirements

As selective courses, the Professional Licences are national diplomas with students recruited on the basis of an application file and possibly an interview. 15 to 20 places are available per academic session.

Admission is based on a review of the application (CV, covering letter, career plan, baccalaureate transcripts, Bac+2 transcripts, professional experience, VAE, VAPP, etc.).

Career opportunities

Accounting professions, business management professions, financial resources professions, human resources professions, civil service jobs

The targeted professions are :

• Assistant management controller
• Assistant accountant
• Management controller
• Administrative and financial manager

Codes of the closest ROME sheets :

• M1201 Financial analysis and engineering
• M1202 Accounting and financial audit and control
• M1203 Accounting
• M1204 Management control
• D1206 Accounting department management
• M1205 Administrative and financial management

Further studies

Master's degree in Management Sciences or in general or specialised Management (Finance, Accounting, Management Control, Audit, Human Resources, Strategy, etc.)

Sectors of activity

Industries, commercial enterprises, agricultural companies, public administrations and enterprises, large and small-scale distribution, service companies, business start-ups, etc.