Cette le\u00e7on relie comptabilit\u00e9, pilotage et d\u00e9cision : centres de responsabilit\u00e9, co\u00fbts, budgets, tableaux de bord, contr\u00f4le interne et gestion des risques. L\u2019apprenant pr\u00e9pare un dossier professionnel comprenant une analyse financi\u00e8re, un budget simplifi\u00e9 et des recommandations de contr\u00f4le.<\/p>\n
Ressources : consulter les ressources officielles OHADA\/CCOA, les documents institutionnels sur le SYSCOHADA r\u00e9vis\u00e9 et les supports p\u00e9dagogiques des organismes professionnels de comptabilit\u00e9. Bibliographie indicative : Acte uniforme OHADA relatif au droit comptable et \u00e0 l\u2019information financi\u00e8re (AUDCIF), SYSCOHADA r\u00e9vis\u00e9, publications OHADA et ressources professionnelles de l\u2019IFAC.<\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"_surecart_dashboard_logo_width":"180px","_surecart_dashboard_show_logo":true,"_surecart_dashboard_navigation_orders":true,"_surecart_dashboard_navigation_invoices":true,"_surecart_dashboard_navigation_subscriptions":true,"_surecart_dashboard_navigation_downloads":true,"_surecart_dashboard_navigation_saved":true,"_surecart_dashboard_navigation_billing":true,"_surecart_dashboard_navigation_account":true,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","rank_math_title":"","rank_math_description":"","rank_math_focus_keyword":"","_aioseop_title":"","_aioseop_description":""},"class_list":["post-1006","lp_lesson","type-lp_lesson","status-publish","hentry"],"spectra_blocks_featured_image_url":null,"spectra_blocks_author_info":{"display_name":"Dibaataba BALOGAH","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/8121a74f3c702b62e7f52e325ad9da342e6734bf103cd8a07a26fd06293dd1a6?s=96&d=mm&r=g","author_link":"https:\/\/acdemie.mpginternational.org\/en\/author\/koffi\/","description":""},"_links":{"self":[{"href":"https:\/\/acdemie.mpginternational.org\/en\/wp-json\/wp\/v2\/lp_lesson\/1006","targetHints":{"allow":["GET","POST","PUT","PATCH","DELETE"]}}],"collection":[{"href":"https:\/\/acdemie.mpginternational.org\/en\/wp-json\/wp\/v2\/lp_lesson"}],"about":[{"href":"https:\/\/acdemie.mpginternational.org\/en\/wp-json\/wp\/v2\/types\/lp_lesson"}],"replies":[{"embeddable":true,"href":"https:\/\/acdemie.mpginternational.org\/en\/wp-json\/wp\/v2\/comments?post=1006"}],"version-history":[{"count":2,"href":"https:\/\/acdemie.mpginternational.org\/en\/wp-json\/wp\/v2\/lp_lesson\/1006\/revisions"}],"predecessor-version":[{"id":1692,"href":"https:\/\/acdemie.mpginternational.org\/en\/wp-json\/wp\/v2\/lp_lesson\/1006\/revisions\/1692"}],"wp:attachment":[{"href":"https:\/\/acdemie.mpginternational.org\/en\/wp-json\/wp\/v2\/media?parent=1006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}