Controlo de Gestão e Incentivos

Mestrado em Auditoria e Análise Financeira
4 ECTS; 2º Ano, 1º Semestre, 32,0 TP

Lecturer

Prerequisites
Not applicable.

Objectives
Provide a theoretical and practical knowledge to the students to enable them to understand the dynamism of management control and incentive systems in organizations, including the preparation and implementation of an activity follou-up system and the handling of a pilot and control system.

Program
1-Planning and cash budgetting
2-Costs and margins analysis
3-Traditional and ABC costing
4-FCFF, FCFE, EVA, MVA, MDA, CVA and CFROI
5-Balanced scorecard and tableau de bord
6-ITP
7-Incentives management

Evaluation Methodology
PERIODIC EVALUATION, NORMAL AND RECOURSE EXAMINATIONS: One written test and one practical work (minimum marks 8 in each). Minimum total marks to pass: 9,5. Tests have 20% and work 80% weightage.

Bibliography
- Borges, J. e Borges, A. (2014). Contabilidade e finanças para a gestão. Lisboa: Áreas Editora
- Rodrigues, J. e Carvalho, J. e Jordan, H. (2008). Controlo de gestão: ao serviço da estratégia e dos gestores. Lisboa: Áreas Editora
- Broadbent, J. e Berry, A. e Otley, D. (1995). Management Control: Theories, Issues and Practices. New York: MacMillan

Method of interaction
Theoretical-practical classes, with the contents of the programme being supported by discussion of practical cases, with the active participation of the students.

Software used in class
Not applicable