Sistemas de Controlo de Gestão e Incentivos

Mestrado em Gestão de Empresas Familiares e Empreendedorismo
6 ECTS; 1º Ano, 2º Semestre, 30,0 T + 15,0 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
EVALUATION: One written test and/or a practical project work (minimum marks of 8 in each component). Minimum passing marks of 9,5. Test will have a weightage of 70% and project 30%, or project with weightage of 100%.

Bibliography

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.