Management Control Systems

Accounting, Publication in the Diário da República - Despacho nº 13772/2014 - 12/11/2014

5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL

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 tests (50%) each one. Students not achieving the continuous assement pass mark (10/20) will be qualified for examination.

Bibliography
- Borges, A. e Borges, J. (2014). Contabilidade e finanças para a gestão. Lisboa: Áreas Editora
- Jordan, H. e Carvalho, J. e Rodrigues, J. (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.