Management Control System
Business Administration (pós-laboral)
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL
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.
1-Planning and budgetting
2-Costs and margins analysis
3-Traditional and ABC costing
4-FCFF, FCFE, EVA, MVA, CVA, SVA, CFROI and MDA
6-Balanced scorecard, tableau de bord and performance prism
8-EOQ and EOC with discounts
10-TQM and Six Sigma
PERIODIC EVALUATION OR NORMAL EXAMINATION: One written test(minimum of 8 marks) and an assignment. 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.
- Borges, A. e Borges, J. (2014). Contabilidade e finanças para a gestão. Lisboa: Áreas Editora
- Jordan, H. e Carvalho, J. e Rodrigues, J. (2008). Controlo de gestão: Ao serviço da estratégia e dos gestores. Lisboa: Áreas Editora
- Berry, A. e Broadbent, J. 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