{"id":34522,"date":"2025-08-31T14:39:35","date_gmt":"2025-08-31T14:39:35","guid":{"rendered":"https:\/\/oakbridgecollege.co.uk\/?post_type=lp_course&#038;p=34522"},"modified":"2026-07-26T13:25:59","modified_gmt":"2026-07-26T13:25:59","slug":"budgetisation-efficace-et-controle-des-couts-operationnels","status":"publish","type":"lp_course","link":"https:\/\/oakbridgecollege.co.uk\/fr\/courses\/budgetisation-efficace-et-controle-des-couts-operationnels\/","title":{"rendered":"Budg\u00e9tisation Efficace et Contr\u00f4le des Co\u00fbts Op\u00e9rationnels"},"content":{"rendered":"<h2 data-section-id=\"ks8kf8\" data-start=\"91\" data-end=\"154\">Budg\u00e9tisation Efficace et Contr\u00f4le des Co\u00fbts Op\u00e9rationnels<\/h2>\n<h3 data-section-id=\"1j3p7mw\" data-start=\"155\" data-end=\"185\">Pour Projets et Contrats<\/h3>\n<hr data-start=\"187\" data-end=\"190\" \/>\n<h3 data-section-id=\"16u1o1v\" data-start=\"192\" data-end=\"229\"><span role=\"text\"><strong data-start=\"196\" data-end=\"229\">Caract\u00e9ristiques du Programme<\/strong><\/span><\/h3>\n<ul data-start=\"231\" data-end=\"654\">\n<li data-section-id=\"1mmte5p\" data-start=\"231\" data-end=\"279\">Application pratique des syst\u00e8mes de gestion<\/li>\n<li data-section-id=\"13qdc1g\" data-start=\"280\" data-end=\"321\">Meilleures pratiques en budg\u00e9tisation<\/li>\n<li data-section-id=\"c4741t\" data-start=\"322\" data-end=\"381\">Outils traditionnels et innovants de contr\u00f4le des co\u00fbts<\/li>\n<li data-section-id=\"124zhno\" data-start=\"382\" data-end=\"424\">Analyse des co\u00fbts \u00e0 des fins multiples<\/li>\n<li data-section-id=\"1405xw5\" data-start=\"425\" data-end=\"454\">KPI et Balanced Scorecard<\/li>\n<li data-section-id=\"1uwxtwv\" data-start=\"455\" data-end=\"498\">Analyse des indicateurs financiers cl\u00e9s<\/li>\n<li data-section-id=\"wansw\" data-start=\"499\" data-end=\"569\">Compr\u00e9hension des impacts financiers des d\u00e9cisions op\u00e9rationnelles<\/li>\n<li data-section-id=\"1mykaap\" data-start=\"570\" data-end=\"654\">Analyse approfondie du r\u00f4le de la finance et de la comptabilit\u00e9 dans les projets<\/li>\n<\/ul>\n<hr data-start=\"656\" data-end=\"659\" \/>\n<h3 data-section-id=\"8fns2q\" data-start=\"661\" data-end=\"691\"><span role=\"text\"><strong data-start=\"665\" data-end=\"691\">Objectifs du Programme<\/strong><\/span><\/h3>\n<ul data-start=\"693\" data-end=\"1035\">\n<li data-section-id=\"602nze\" data-start=\"693\" data-end=\"736\">Ma\u00eetriser le processus de budg\u00e9tisation<\/li>\n<li data-section-id=\"1rmuhdj\" data-start=\"737\" data-end=\"777\">Comprendre le comportement des co\u00fbts<\/li>\n<li data-section-id=\"14dzr8r\" data-start=\"778\" data-end=\"835\">Explorer les approches modernes de contr\u00f4le des co\u00fbts<\/li>\n<li data-section-id=\"zae5oz\" data-start=\"836\" data-end=\"872\">Analyser les co\u00fbts par processus<\/li>\n<li data-section-id=\"16bsgl2\" data-start=\"873\" data-end=\"920\">G\u00e9rer la performance via Balanced Scorecard<\/li>\n<li data-section-id=\"g2ogej\" data-start=\"921\" data-end=\"967\">R\u00e9duire les risques financiers des projets<\/li>\n<li data-section-id=\"jelcym\" data-start=\"968\" data-end=\"1035\">D\u00e9velopper des outils d\u2019\u00e9valuation des performances financi\u00e8res<\/li>\n<\/ul>\n<hr data-start=\"1037\" data-end=\"1040\" \/>\n<h3 data-section-id=\"ptiejy\" data-start=\"1042\" data-end=\"1087\"><span role=\"text\"><strong data-start=\"1046\" data-end=\"1087\">Contenu du Programme (Agenda 5 Jours)<\/strong><\/span><\/h3>\n<h4 data-start=\"1089\" data-end=\"1147\"><span role=\"text\"><strong data-start=\"1094\" data-end=\"1147\">Jour 1 \u2014 Fondamentaux financiers et budg\u00e9tisation<\/strong><\/span><\/h4>\n<ul data-start=\"1148\" data-end=\"1384\">\n<li data-section-id=\"5epd\" data-start=\"1148\" data-end=\"1191\">Introduction : langage financier commun<\/li>\n<li data-section-id=\"2tglg5\" data-start=\"1192\" data-end=\"1222\">R\u00f4le strat\u00e9gique du budget<\/li>\n<li data-section-id=\"1fnogdb\" data-start=\"1223\" data-end=\"1265\">Comptabilit\u00e9 financi\u00e8re vs manag\u00e9riale<\/li>\n<li data-section-id=\"1r3h509\" data-start=\"1266\" data-end=\"1323\">Int\u00e9gration des processus financiers et op\u00e9rationnels<\/li>\n<li data-section-id=\"1frn05m\" data-start=\"1324\" data-end=\"1354\">Processus de budg\u00e9tisation<\/li>\n<li data-section-id=\"1m9tazp\" data-start=\"1355\" data-end=\"1384\">Centres de responsabilit\u00e9<\/li>\n<\/ul>\n<hr data-start=\"1386\" data-end=\"1389\" \/>\n<h4 data-start=\"1391\" data-end=\"1443\"><span role=\"text\"><strong data-start=\"1396\" data-end=\"1443\">Jour 2 \u2014 Budg\u00e9tisation et analyse des co\u00fbts<\/strong><\/span><\/h4>\n<ul data-start=\"1444\" data-end=\"1603\">\n<li data-section-id=\"j66nee\" data-start=\"1444\" data-end=\"1464\">Budget base z\u00e9ro<\/li>\n<li data-section-id=\"1kr171v\" data-start=\"1465\" data-end=\"1487\">Contr\u00f4le des co\u00fbts<\/li>\n<li data-section-id=\"12rhrbm\" data-start=\"1488\" data-end=\"1506\">Types de co\u00fbts<\/li>\n<li data-section-id=\"akazu1\" data-start=\"1507\" data-end=\"1535\">Co\u00fbts fixes vs variables<\/li>\n<li data-section-id=\"1ir4is8\" data-start=\"1536\" data-end=\"1566\">Analyse co\u00fbt-volume-profit<\/li>\n<li data-section-id=\"ybcc01\" data-start=\"1567\" data-end=\"1603\">Analyse de la marge contributive<\/li>\n<\/ul>\n<hr data-start=\"1605\" data-end=\"1608\" \/>\n<h4 data-start=\"1610\" data-end=\"1659\"><span role=\"text\"><strong data-start=\"1615\" data-end=\"1659\">Jour 3 \u2014 Techniques avanc\u00e9es de contr\u00f4le<\/strong><\/span><\/h4>\n<ul data-start=\"1660\" data-end=\"1797\">\n<li data-section-id=\"8ek81m\" data-start=\"1660\" data-end=\"1690\">Co\u00fbts directs vs indirects<\/li>\n<li data-section-id=\"qdndr7\" data-start=\"1691\" data-end=\"1726\">M\u00e9thodes traditionnelles vs ABC<\/li>\n<li data-section-id=\"19pseps\" data-start=\"1727\" data-end=\"1756\">Allocation des ressources<\/li>\n<li data-section-id=\"1x4drxl\" data-start=\"1757\" data-end=\"1779\">Analyse des \u00e9carts<\/li>\n<li data-section-id=\"pj63s2\" data-start=\"1780\" data-end=\"1797\">\u00c9tudes de cas<\/li>\n<\/ul>\n<hr data-start=\"1799\" data-end=\"1802\" \/>\n<h4 data-start=\"1804\" data-end=\"1847\"><span role=\"text\"><strong data-start=\"1809\" data-end=\"1847\">Jour 4 \u2014 Performance et innovation<\/strong><\/span><\/h4>\n<ul data-start=\"1848\" data-end=\"1957\">\n<li data-section-id=\"1h8wbiu\" data-start=\"1848\" data-end=\"1868\">Beyond Budgeting<\/li>\n<li data-section-id=\"h7po0m\" data-start=\"1869\" data-end=\"1891\">Balanced Scorecard<\/li>\n<li data-section-id=\"14ddd7g\" data-start=\"1892\" data-end=\"1909\">Strategy Maps<\/li>\n<li data-section-id=\"1q8xmt7\" data-start=\"1910\" data-end=\"1923\">Six Sigma<\/li>\n<li data-section-id=\"11k1ixy\" data-start=\"1924\" data-end=\"1957\">Mesure de performance globale<\/li>\n<\/ul>\n<hr data-start=\"1959\" data-end=\"1962\" \/>\n<h4 data-start=\"1964\" data-end=\"2006\"><span role=\"text\"><strong data-start=\"1969\" data-end=\"2006\">Jour 5 \u2014 Rentabilit\u00e9 des contrats<\/strong><\/span><\/h4>\n<ul data-start=\"2007\" data-end=\"2212\">\n<li data-section-id=\"187b7bk\" data-start=\"2007\" data-end=\"2032\">Strat\u00e9gies de pricing<\/li>\n<li data-section-id=\"1ackn9g\" data-start=\"2033\" data-end=\"2060\">Planification du profit<\/li>\n<li data-section-id=\"wig2g9\" data-start=\"2061\" data-end=\"2096\">M\u00e9thodes d\u2019estimation des co\u00fbts<\/li>\n<li data-section-id=\"pbvqk6\" data-start=\"2097\" data-end=\"2140\">Pricing bas\u00e9 sur co\u00fbt, march\u00e9 et valeur<\/li>\n<li data-section-id=\"3m7jbh\" data-start=\"2141\" data-end=\"2164\">Analyse des risques<\/li>\n<li data-section-id=\"8vd69p\" data-start=\"2165\" data-end=\"2212\">Donn\u00e9es historiques et courbes d\u2019exp\u00e9rience<\/li>\n<\/ul>\n<hr data-start=\"2214\" data-end=\"2217\" \/>\n<h3 data-section-id=\"ohgz50\" data-start=\"2219\" data-end=\"2237\"><span role=\"text\"><strong data-start=\"2223\" data-end=\"2237\">Logistique<\/strong><\/span><\/h3>\n<ul data-start=\"2239\" data-end=\"2346\">\n<li data-section-id=\"vc25yv\" data-start=\"2239\" data-end=\"2309\">Programmes organis\u00e9s dans des h\u00f4tels haut de gamme en centre-ville<\/li>\n<li data-section-id=\"het25n\" data-start=\"2310\" data-end=\"2346\">R\u00e9ductions de groupe disponibles<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Budg\u00e9tisation Efficace et Contr\u00f4le des Co\u00fbts Op\u00e9rationnels Pour Projets et Contrats Caract\u00e9ristiques du Programme Application pratique des syst\u00e8mes de gestion Meilleures pratiques en budg\u00e9tisation Outils traditionnels et innovants de contr\u00f4le des co\u00fbts Analyse des co\u00fbts \u00e0 des fins multiples KPI &hellip; 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