Management Control Systems

 

Business Administration, Publication in the Diário da República - Despacho nº 3393/2016 - 04/03/2016

5 ECTS; 3º Ano, 1º Semestre, 60,0 TP

Lecturer
- Sílvio Manuel Valente da Silva

Prerequisites
Not applicable

Objectives
Provide the students with a theoretical and practical approach that will enable them to understand the dynamics of management control in an organization. They will be able to identify the need and implement a proper management control system and the understand the correct tools for control.

Program
1-OBJECTIVES AND FUNDAMENTALS OF MANAGEMENT CONTROL
2-ANNUAL BUDGET
3-BASIC COSTS
4-ABC (Activity Based Costing)
5-BUDGETARY CONTROL
6-PERFORMANCE APPRAISAL
7-ECONOMIC VALUE ADDED
8-BALANCED SCORECARD

Evaluation Methodology
Continuous assessment: 2 test (50%) each one. Students not achieving the continuous assessment pass mark (10/20) will be qualified for examination.
Examination/

Bibliography
- Borges, A. e Borges, J. (2014). Contabilidade e finanças para a gestão. Lisboa: Áreas Editora
- Rodrigues, J. e Carvalho, J. e Jordan, H. (2011). Controlo de gestão: Ao serviço da estratégia e dos gestores. Lisboa: Àreas Editora
- Berry, A. e Broadbent, J. e Otley, D. (1995). Management control-Theories, issues and practices. New York: MacMillan
- Drury, C. (2012). Management and Cost Accounting. Londres: Cengage Learning College

Method of interaction
Theoretical-practical sessions supported by case study discussion.

Software used in class
Not applicable.