Sistemas de Controlo de Gestão

Gestão e Administração de Serviços de Saúde
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-Planning and budgetting
2-Costs and margins analysis
3-Traditional and ABC costing
4-FCFF, FCFE, EVA, MVA, CVA, SVA,CFROI and MDA
5-Variance analysis
6-Balanced scorecard, tableau de bord and performance prism
7-ITP
8-EOQ and EOC with discounts
9-JIT
10-TQM and Six Sigma

Evaluation Methodology
PERIODIC EVALUATION OR NORMAL EXAMINATION: One written test and an assignment(minimum of 8 marks in each one). Minimum total marks to pass: 9,5. Each one has a weightage of 50%
RECOURSE OR SPECIAL EXAMINATION: One exam with minimum 9,5 marks to pass.

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: Àreas 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.