| Code |
12696
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| Year |
3
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| Semester |
S1
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| ECTS Credits |
6
|
| Workload |
TP(60H)
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| Scientific area |
Accounting
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|
Entry requirements |
Basics of Management Accounting
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Mode of delivery |
Face-to-face.
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Learning outcomes |
The main objective of this course unit is to learn about a set of management control tools.
At the final of this course unit the student must be able:
• To understand the scope of management control;
• To understand the planning and budget control processes;
• To know the main tools of performance measurement, including the most recent tools;
• To make a critical analysis of the management control tools presented and discussed.
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Syllabus |
1. Objectives and Fundamentals of Management Control
2. Annual Budget
3. Basic Costs (for Budget Control)
4. Budget Control
5. Performance Measurement
6. EVA (Economic Value Added)
7. BSC (Balanced ScoreCard)
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Main Bibliography |
Drury, C. (2018). Management and Cost Accounting, 10.ª Edição. Londres: Cengage Learning College.
Jordan, H., Neves, J. e Rodrigues, J. (2021). O controlo de Gestão ao Serviço da Estratégia e dos Gestores, 11.ª Edição. Lisboa: Áreas Editora.
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Language |
Portuguese. Tutorial support is available in English.
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