Jean-Marc LE ROUX

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Discipline(s): Finances

Current position: Professeur à l'EHESP

Diploma(s): DESS Finance, DECS

Affiliation(s): Institute of Management

Curriculum

1984-1985 – University of RENNES 1 Specialised advances studies diploma (DESS) Business finance, Master's 2 in finance: Business financial analysis – Financial markets – Financial and accounting audits - Analytical accounting and Management control – Industrial economy – IT – English

1985 DIPLOMA IN HIGHER ACCOUNTING STUDIES (D.E.C.S)

1981 – 1983 – Master's in management science (finance option) – Institut de Gestion de Rennes (Management institute) (IGR) – University of Rennes 1: General and analytical accounting, Company law, Civil law, Company taxation, General and analytical accounting – Financial analysis and management – Organisational management and strategy – General and industrial economy – Marketing – Statistics and operational management – Human resource management – Civil and tax law – Applied IT

Expertise

EXPERT ASSESMSENT – AUDIT – CONSULTATION

Decision of the DGCS (Direction Générale de la Cohésion Sociale du Ministère – General Management and Social Cohesion of the Ministry): accounting nomenclature and instruction M22,  budgetary and financial accounting summary documents in the social and medical-social sector.

Expert assessment missions, audits and financial advice to establishments and authorities on pricing, budget and financial decision in health, social, and social care sector.

2011 and 2018 Member of the task force led by the General Management of Social Cohesion (DGCS) on redesigning the budgetary framework for social and medical-social establishments towards the Provisional Statement of Income and Expenditure (EPRD).

STUDIES – RESEARCH

Processing databases at the Direction Générale des Finances Publiques (DGFIP) (General Public Finance Department) : Consolidated finance analyses and studies of health, social and medical-social establishments: see publications.

Presentation of a summary at the ARKEA-EHESP symposium, 21 June 2012 at the EHESP Rennes on the theme "investments in the social and medical-social health sector".

PUBLICATIONS

Books

• 2 issues of Lists of accounts in the accounting plan for public and private social and medical-social establishments – model documents with annotations and complements, 13 editions at Presses de l’EHESP – from 1998 to January 2018.

Articles

• October 2013  LE ROUX J-M, "Analyse de la situation financière et budgétaire des EHPAD publics autonomes"  in press by the Fédération Hospitalière de France.
• January 2013: LE ROUX J-M, "Comment optimiser le recours à l'emprunt", Revue Direction(s) N°104 January 2013 p. 30-31
• July 2007: LE ROUX J-M and JP HARDY, "Analyse financière des Établissements publics autonomes accueillant des personnes âgées dépendantes EHPAD et maisons de retraite  – Années 2003-2004-2005", Revue du Trésor, n°7, July 2007 p. 703-707
• January 2003: "La réforme de la tarification des EHPAD", Revue de l’infirmière n°88, February 2003. p. 18 to 25

Software

Design and production of 3 programmes for professional and educational use, widely circulated to managers of control establishments and authorities:

•  TarifEhpad Version 5, calculate rates and present Ehpad budgets – Presses de l'EHESP, 4 versions upgraded from 1999 upgraded October 2015. (standard software recommended by the Ministery to support EHPAD pricing reform)
• ANADES Version 4: financial diagnosis and finance plan for social and medical-social establishments Presses de l’EHESP – 4 versions upgraded from 1997 to 2018.
• ANAPEPS Version 6 (with Gérard de DARAN, hospital director) Long-term financial diagnosis and forecasts for health establishments (automatic production of EPRD and PGFP statements) : Presses de l’EHESP,  4 versions from January 2006 to 2018.

Courses

TEACHING – TRAINING

Teaching in the following fields, particularly applied to health, social and medical-social establishments (ESMS):

• General accounting and its application in the health and social sector (M22 accounting instruction)
• Financial analysis and long-term financial management
• Budget management for social and medical-social establishments (ESMS, EHPAD…)

Teaching for a broad audience in the social health and medical-social public and private sectors in initiation to statuary professions (directors of social and medical-social health establishments and services, inspectors and officers in pricing authorities, D3S, IASS, etc.) ongoing and intra training, diploma courses (master's)

Referent in "finance management" in the CAFDES course (Certificat d’Aptitude aux Fonctions de Directeur d’Etablissement Social – Certificate of Aptitude to carry out the functions of Director of a private Social Establishment) : coordination and preparation of national finance management exams.